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2006 (12) TMI 181 - AT - Income TaxExtract: ....... favour of the assessee. 5. In result while setting aside the order in question, we direct the learned CIT to allow the application under s. 12A(a) of the Act filed by the assessee for registration for the purpose of exemption under ss. 11 and 12 of the Act for the claimed assessment years. 6. The appeal is, thus, allowed in favour of the assessee.
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