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    <description>The Appellate Tribunal allowed the appeal, granting registration to the assessee under section 12AA of the Income Tax Act, 1961, based on the precedent set by the Punjab &amp;amp; Haryana High Court in a similar case. The Tribunal held that the mere absence of charitable work during the initial stage did not render the activities ingenuine, especially when managing a school was considered a charitable activity eligible for registration.</description>
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      <description>The Appellate Tribunal allowed the appeal, granting registration to the assessee under section 12AA of the Income Tax Act, 1961, based on the precedent set by the Punjab &amp;amp; Haryana High Court in a similar case. The Tribunal held that the mere absence of charitable work during the initial stage did not render the activities ingenuine, especially when managing a school was considered a charitable activity eligible for registration.</description>
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