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2016 (10) TMI 527 - AT - Income TaxBenefit of section 11 & 12 - whether CIT(A) has erred in allowing benefit of section 11 & 12 when no registration was granted under section 12AA and failed to appreciate the fact that filing of application does not amount to deemed granting of registration? - Held that:- The ld. CIT(A) has taken due note of the fact correctly that if such application does not stand rejected or accepted within six months of filing thereof, it shall be considered as accepted. - Decided against revenue
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