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    <description>Delay in filing appeal was condoned by the Tribunal due to sufficient cause shown by the assessee. The rejection of registration under section 12AA by the Commissioner of Income Tax was overturned by the Tribunal, granting registration to the society. The Tribunal found the society primarily engaged in educational activities and had been unjustly rejected based on unfounded doubts raised by the Commissioner.</description>
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      <description>Delay in filing appeal was condoned by the Tribunal due to sufficient cause shown by the assessee. The rejection of registration under section 12AA by the Commissioner of Income Tax was overturned by the Tribunal, granting registration to the society. The Tribunal found the society primarily engaged in educational activities and had been unjustly rejected based on unfounded doubts raised by the Commissioner.</description>
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