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    <description>The Tribunal partly allowed the appeals for statistical purposes, instructing the Assessing Officer to reassess the application of section 10(23C) for institutions with receipts below the threshold limit. The appeal against the rejection of the review petition was dismissed, affirming the Chief Commissioner&#039;s decision. The Tribunal stressed the importance of obtaining valid approvals and complying with statutory provisions to qualify for exemptions under the Income-tax Act, 1961.</description>
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