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    <description>The High Court upheld the Tribunal&#039;s decision to condone the delay and direct registration under Section 12A of the Income-tax Act, 1961 with effect from 1.4.2002 for the Market Committee. The Court emphasized the charitable nature of the respondent, previously granted registration from 1.4.2005, and dismissed the appeal, stating no substantive question of law arose for determination.</description>
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