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    <description>The court rejected the petitioner&#039;s request for retrospective application of Section 12AA registration but upheld their alternative claim for exemption under Section 10(23C)(iiiad). The court directed the respondents to grant the petitioner the exemption under Section 10(23C)(iiiad) for the assessment year 2014-15 within four weeks, setting aside the impugned order.</description>
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      <description>The court rejected the petitioner&#039;s request for retrospective application of Section 12AA registration but upheld their alternative claim for exemption under Section 10(23C)(iiiad). The court directed the respondents to grant the petitioner the exemption under Section 10(23C)(iiiad) for the assessment year 2014-15 within four weeks, setting aside the impugned order.</description>
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