Tribunal Restores Organization's Registration u/s 12A; Commissioner's Decision on Section 11 Exemption Overturned.

Exemption u/s 11 - charitable activity u/s 2(15) - Once the cancellation of registration has been set aside and registration granted under section 12A of the Act has been restored by the Tribunal, learned Commissioner (Appeals)’s decision for disallowance of exemption under section 11 of the Act becomes redundant, hence, has to be set aside. .....

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