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    <description>The High Court quashed the order rejecting a religious and charitable trust&#039;s application to condone delay in submitting Form No.10 under the Income Tax Act. The Court remanded the matter as the respondent authority failed to consider the rectified form, emphasizing the need for proper consideration of documents in tax matters involving delays and defective forms.</description>
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      <description>The High Court quashed the order rejecting a religious and charitable trust&#039;s application to condone delay in submitting Form No.10 under the Income Tax Act. The Court remanded the matter as the respondent authority failed to consider the rectified form, emphasizing the need for proper consideration of documents in tax matters involving delays and defective forms.</description>
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