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    <description>The Tribunal partially allowed the appeal, directing the CIT to register the appellant as a charitable institution under section 12A of the Income-tax Act from 1-4-2005. It also instructed the CIT to reassess the registration for the intermediary period (1-4-2002 to 31-3-2005), providing the appellant a fair opportunity to present its case.</description>
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      <description>The Tribunal partially allowed the appeal, directing the CIT to register the appellant as a charitable institution under section 12A of the Income-tax Act from 1-4-2005. It also instructed the CIT to reassess the registration for the intermediary period (1-4-2002 to 31-3-2005), providing the appellant a fair opportunity to present its case.</description>
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