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    <description>The Tribunal set aside the CIT&#039;s refusal to grant registration under section 12A of the Income-tax Act, 1961 to the trust. The Tribunal directed the CIT to grant registration to the trust from the date of its creation, noting that concerns raised by the CIT lacked material evidence. The appeal by the trust was allowed, with compliance with relevant sections to be assessed by the AO in subsequent years.</description>
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