INCOME TAX : Where petitioner-society had filed an appeal before Faceless Appeal Centre regarding disallowance of benefits available under sections 11 and 12 and same was pending, until said appeal was decided, demand made in this regard by Assessing Officer which included amount otherwise to be exempted for relevant assessment year in so far as claim of exemption made under benefit of sections 11 and 12, may not be considered to be a tax in default and therefore,
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