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    <description>The Tribunal found that the Commissioner of Income Tax (Exemptions) erred in canceling the Trust&#039;s registration under section 12AA(3) due to lack of concrete evidence supporting allegations of money laundering and misuse of provisions. The Tribunal reinstated the Trust&#039;s registration under section 12A, emphasizing the importance of evidence-based decision-making and adherence to principles of natural justice.</description>
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      <description>The Tribunal found that the Commissioner of Income Tax (Exemptions) erred in canceling the Trust&#039;s registration under section 12AA(3) due to lack of concrete evidence supporting allegations of money laundering and misuse of provisions. The Tribunal reinstated the Trust&#039;s registration under section 12A, emphasizing the importance of evidence-based decision-making and adherence to principles of natural justice.</description>
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