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    <description>The Tribunal allowed the appeal for statistical purposes, directing the CIT to reconsider the registration application under section 12AA of the Income Tax Act. Additionally, the Tribunal found that Shri B.D. Giri was not authorized to practice as an Income Tax Practitioner (ITP) due to lacking the required registration and certification, warning him against unauthorized practice and instructing the CIT to take necessary action.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, directing the CIT to reconsider the registration application under section 12AA of the Income Tax Act. Additionally, the Tribunal found that Shri B.D. Giri was not authorized to practice as an Income Tax Practitioner (ITP) due to lacking the required registration and certification, warning him against unauthorized practice and instructing the CIT to take necessary action.</description>
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