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    <description>The Tribunal ruled in favor of the assessee society, confirming its charitable status and granting exemption under Section 11. The decision emphasized the significance of registration under section 12AA for claiming benefits under Section 11 and upheld the inclusion of bank interest under the principle of mutuality.</description>
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      <description>The Tribunal ruled in favor of the assessee society, confirming its charitable status and granting exemption under Section 11. The decision emphasized the significance of registration under section 12AA for claiming benefits under Section 11 and upheld the inclusion of bank interest under the principle of mutuality.</description>
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