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    <description>The Tribunal allowed the appeal, condoning the delay in filing and directing the Commissioner of Income-tax to grant registration under section 12AA to the assessee. It was held that a trust can have both charitable and religious objects, based on legal interpretations and precedents. The decision emphasized that the law treats trusts with charitable and religious purposes equally, with no basis for disqualification from seeking registration under section 12AA.</description>
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      <description>The Tribunal allowed the appeal, condoning the delay in filing and directing the Commissioner of Income-tax to grant registration under section 12AA to the assessee. It was held that a trust can have both charitable and religious objects, based on legal interpretations and precedents. The decision emphasized that the law treats trusts with charitable and religious purposes equally, with no basis for disqualification from seeking registration under section 12AA.</description>
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