AO couldn’t reject exemption just because assessee couldn’t furnish copy of sec. 12AA registration certificate

INCOME TAX: Where assessee's claim for exemption of income was rejected because registration certificate granted under section 12AA had been lost/misplaced, in view of fact that details of registration certificate such as file number and date etc. were produced on record and, moreover, there was no evidence showing that registration granted to assessee earlier had been subsequently cancelled, impugned order denying assessee's claim was to be set aside

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