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    <description>The Tribunal directed the CIT to grant registration to the assessee society under section 12A/12AA from the date of application, finding the society&#039;s activities fell within the definition of general public utility. The assessment of income and treatment of grants received from the Ministry of Home Affairs was remanded to the Assessing Officer for reconsideration, as the registration under section 12AA was granted from a later date, allowing the assessee an opportunity to present its case.</description>
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      <description>The Tribunal directed the CIT to grant registration to the assessee society under section 12A/12AA from the date of application, finding the society&#039;s activities fell within the definition of general public utility. The assessment of income and treatment of grants received from the Ministry of Home Affairs was remanded to the Assessing Officer for reconsideration, as the registration under section 12AA was granted from a later date, allowing the assessee an opportunity to present its case.</description>
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