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1987 (12) TMI 78 - ITAT DELHI-BExtract: .......ed the Centre u/s. 12A(a) of the Income-tax Act, 1961 and the donations to the centre are exempt are exempt u/s. 80G as per certificate issued by the CIT. On such facts, we do not find any justification for the action by the ITO. The CIT(A) rightly cancelled the assessment made by the ITO. His order is upheld. 7. Appeal of the revenue is dismissed.
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