2009 (7) TMI 1262

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..... M.M. KUMAR,J Issue raised in the instant petition is whether the petitioner, which is charitable institution, is entitled for registration under Section 12- AA of the Income Tax Act, 1961 (for brevity the Act ). Petitioner is an Improvement Trust constituted under the provisions of Punjab Town Improvement Act, 1922 (for brevity the Act ). The department has filed an appeal bearing IT .....

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