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2005 (3) TMI 393 - AT - Income TaxExtract: .......tion and its charitable purposes. The above conditions are not shown to be not satisfied in these cases. We, therefore, do not see any hurdle in their claim relating to registration under s. 12AA of IT Act. For the reasons stated above, we are of the view that the assessees are entitled to registration under s. 12AA of IT Act. We order accordingly.
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