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    <description>The Tribunal allowed all four appeals, directing the DIT(E) to reconsider the effective date of registration under section 12A from the trust&#039;s creation date and remit the matter for re-evaluation of exemption claims under section 11 for assessment years 2004-05 and 2005-06 based on the DIT(E)&#039;s decision.</description>
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      <description>The Tribunal allowed all four appeals, directing the DIT(E) to reconsider the effective date of registration under section 12A from the trust&#039;s creation date and remit the matter for re-evaluation of exemption claims under section 11 for assessment years 2004-05 and 2005-06 based on the DIT(E)&#039;s decision.</description>
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