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2005 (1) TMI 327 - AT - Income TaxExtract: .......refusing registration under section 12A of the Act. Since assessee succeeds on merits, the issue regarding deemed registration has become academic and, therefore, need not be adjudicated. We, therefore, set aside the order of CIT and direct him to grant registration under section 12A of the Act. 14. In the result, appeal of the assessee is allowed.
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