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    <description>The Tribunal remitted the case to the Commissioner of Income Tax for a fresh decision on the cancellation of registration under section 12 AA(3) of the Income Tax Act, emphasizing the eligibility of a State Government Authority like the Muzaffarnagar Development Authority for charitable registration under section 12 AA. The decision was based on legal principles and precedents supporting the charitable status of Development Authorities, allowing the appeal for statistical purposes.</description>
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