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2005 (11) TMI 233 - AT - Income TaxExtract: .......circumstances of the case and considering the reasons for delay in filing the application in Form No. 10A we condone the delay and we direct the CIT to grant registration w.e.f. 18th Sept., 2002, i.e., the date on which the trust was registered as mentioned in the application in Form No. 10A. 4. In the result, the appeal of the assessee is allowed.
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