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    <description>The Tribunal partially allowed the appeal by denying corpus donation status to the donations but granting exemption under Sections 11 and 12 by treating them as revenue receipts. The belated filing of Form No. 10 during appellate proceedings was accepted, directing the AO to provide the benefit of Section 11 accordingly.</description>
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      <description>The Tribunal partially allowed the appeal by denying corpus donation status to the donations but granting exemption under Sections 11 and 12 by treating them as revenue receipts. The belated filing of Form No. 10 during appellate proceedings was accepted, directing the AO to provide the benefit of Section 11 accordingly.</description>
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