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    <description>The Tribunal allowed the appeal, set aside the CIT&#039;s order, and directed the CIT to grant registration to the assessee on the application under section 12A(a) dated 30th May, 2002. The issues raised in the grounds were decided in favor of the assessee, including the justification of rejection of the application, condonation of delay in filing the application, eligibility for registration from the first day of Financial Year 2002-03, and deemed acceptance of the application due to delay in disposal by the CIT.</description>
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