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    <description>The Tribunal allowed the appeal, ruling that the CIT&#039;s withdrawal of registration under Section 12AA(3) was unjustified and beyond statutory powers. The Tribunal emphasized that the registration status should not be impacted by provisions affecting exemption eligibility on a yearly basis. The CIT&#039;s action was deemed legally unsustainable and lacking merit.</description>
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      <description>The Tribunal allowed the appeal, ruling that the CIT&#039;s withdrawal of registration under Section 12AA(3) was unjustified and beyond statutory powers. The Tribunal emphasized that the registration status should not be impacted by provisions affecting exemption eligibility on a yearly basis. The CIT&#039;s action was deemed legally unsustainable and lacking merit.</description>
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