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    <description>The Tribunal directed the ld. CIT to reconsider the exemption issue in light of the restored registration application under section 12AA, emphasizing the importance of aligning trust activities with statutory requirements. The Tribunal set aside the ld. CIT&#039;s order refusing registration under section 12AA, highlighting the need for a thorough review of trust applications and adherence to legal provisions governing charitable trusts.</description>
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