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    <description>The Tribunal allowed the appeal and directed the CIT (Exemptions) to grant registration to the assessee society under section 12A of the Income Tax Act, 1961. The Tribunal emphasized that the genuineness of the objects should be the primary consideration at the registration stage, and the actual application of funds should be examined at the assessment stage.</description>
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      <description>The Tribunal allowed the appeal and directed the CIT (Exemptions) to grant registration to the assessee society under section 12A of the Income Tax Act, 1961. The Tribunal emphasized that the genuineness of the objects should be the primary consideration at the registration stage, and the actual application of funds should be examined at the assessment stage.</description>
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