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2009 (1) TMI 397 - KARNATAKA HIGH COURTThe Director of Income-tax (Exemptions) recorded a finding that the assessee is not entitled to deduction under section 10(20) of the Act, as it does not fall in the category of local authority, hence, there was no reason for the assessee to prefer the registration under section 12A – Tribunal directing AO to reconsider status of assessee – Held that Tribunal had only remitted the matter to AO to to reconsider the matter afresh after affording an opportunity of hearing to both parties - The operative part of the order shows that the everything has been left open to be considered afresh by the Assessing Officer. That being so, we do not find that any substantial question of law arises to be considered by us.
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