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2022 (8) TMI 1071 - AT - Income TaxExemption u/s 11 - cancellation of the registration u/s. 12AA - HELD THAT:- We find that since the Hon’ble Tribunal has restored the registration u/s. 12A of the Act, the assessee is entitled to claim exemption u/s. 11 of the Act and hence the Ld. CIT(A() has rightly directed the AO to delete the additions made by the Ld AO. Accordingly, we therefore find no infirmity in the order of the Ld. CIT(A) on this ground and dismiss the grounds raised by the Revenue.
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