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    <description>The Tribunal upheld the Ld. CIT (A)&#039;s decision to grant exemption to the assessee under section 11 of the Act, based on the charitable nature of the Association&#039;s activities. The Tribunal relied on past orders and precedents to support its decision and dismissed the appeals by the Department while also dismissing certain grounds raised by the department that were not relevant to the appeal.</description>
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      <description>The Tribunal upheld the Ld. CIT (A)&#039;s decision to grant exemption to the assessee under section 11 of the Act, based on the charitable nature of the Association&#039;s activities. The Tribunal relied on past orders and precedents to support its decision and dismissed the appeals by the Department while also dismissing certain grounds raised by the department that were not relevant to the appeal.</description>
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