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    <description>The Tribunal set aside the Commissioner&#039;s rejection of applications for registration under section 12AA and approval under section 80G(5)(vi) of the Act, directing the Commissioner to grant registration and verify approval based on fulfillment of conditions. The decision emphasized considering the trust&#039;s charitable objectives over immediate activities at the commencement stage, affirming the trust&#039;s eligibility for registration and approval.</description>
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