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    <description>The Tribunal upheld the CIT(A)&#039;s classification of the assessee as a charitable institution under section 2(15) of the Act for assessment years 2002-03 and 2005-06. The appeals by the revenue were dismissed based on precedent and the ITAT&#039;s decision in the assessee&#039;s earlier case, affirming the orders of the CIT(A).</description>
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