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    <description>The Tribunal set aside the cancellation of registration under Section 12AA(3) of the Income Tax Act, restoring the registration to the assessee. Additionally, the rejection of the application for condonation of delay in filing the application under Section 12A was overturned due to the violation of principles of natural justice, with the CIT directed to provide the assessee a reasonable opportunity of being heard.</description>
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      <description>The Tribunal set aside the cancellation of registration under Section 12AA(3) of the Income Tax Act, restoring the registration to the assessee. Additionally, the rejection of the application for condonation of delay in filing the application under Section 12A was overturned due to the violation of principles of natural justice, with the CIT directed to provide the assessee a reasonable opportunity of being heard.</description>
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