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    <description>The Tribunal allowed both appeals of the appellant, emphasizing that the Commissioner&#039;s rejection of registration under Section 12AA was unjustified. The judgment highlighted the importance of assessing only the charitable nature and genuineness of activities when granting registration under Section 12AA, leaving other considerations for assessment proceedings under Section 11 of the Act.</description>
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      <description>The Tribunal allowed both appeals of the appellant, emphasizing that the Commissioner&#039;s rejection of registration under Section 12AA was unjustified. The judgment highlighted the importance of assessing only the charitable nature and genuineness of activities when granting registration under Section 12AA, leaving other considerations for assessment proceedings under Section 11 of the Act.</description>
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