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2007 (2) TMI 255 - AT - Income TaxExtract: .......he funds, which has been discussed by the learned CIT which attracts the provisions of ss. 13(1)(c)(i), 13(1)(c)(ii) and 13(3)(b) as mentioned above have to be considered only thereafter. Accordingly, we direct the learned CIT to grant registration to the society under s. 12AA of the Act. 5. In the result, the appeal of the assessee stands allowed.
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