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    <description>The Tribunal partially allowed the appeal of the appellant society for statistical purposes and remanded the matter back to the Commissioner of Income Tax for a fresh consideration. The Commissioner was directed to assess the relevant documents and make an appropriate decision regarding registration under section 12AA(1)(b)(ii) of the Income Tax Act, emphasizing the importance of adhering to principles of natural justice and providing the society a fair opportunity to be heard.</description>
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      <description>The Tribunal partially allowed the appeal of the appellant society for statistical purposes and remanded the matter back to the Commissioner of Income Tax for a fresh consideration. The Commissioner was directed to assess the relevant documents and make an appropriate decision regarding registration under section 12AA(1)(b)(ii) of the Income Tax Act, emphasizing the importance of adhering to principles of natural justice and providing the society a fair opportunity to be heard.</description>
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