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2005 (6) TMI 251 - AT - Income TaxExtract: .......e the provisions of sections 11 to 13, because same are not mandated for the purpose of claiming exemption under section 10(22)/(23C). In these circumstances, we set aside the orders of the ld. CIT (Appeals) and direct the Assessing Officer to allow the assessee-trust exemption under section 10(22)/(23C). 24. In the result, the appeals are allowed.
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