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    <description>The High Court allowed the appeal by remanding the case back to the Tribunal for a fresh decision. The denial of exemption under Section 80G was not solely based on the refusal of registration under Section 12AA but also due to the Trust&#039;s failure to engage in charitable activities as required by law. The Court refrained from expressing a view on the legal questions raised, leaving all rights and contentions open for the parties during the fresh proceedings.</description>
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      <description>The High Court allowed the appeal by remanding the case back to the Tribunal for a fresh decision. The denial of exemption under Section 80G was not solely based on the refusal of registration under Section 12AA but also due to the Trust&#039;s failure to engage in charitable activities as required by law. The Court refrained from expressing a view on the legal questions raised, leaving all rights and contentions open for the parties during the fresh proceedings.</description>
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