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1984 (11) TMI 121 - AT - Income TaxExtract: .......of s. 13(1)(bb) is concerned, we are fortified in our action by the Amritsar Bench decision in the case of Sudarshan Sewa Trust. When we read section, it becomes apparent that the assessee has not committed any fault, so as to face denial of exemption. The action of the AAC is, therefore, hereby confirmed. 5. In the result, the appeal is dismissed.
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