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    <description>The Tribunal set aside the Commissioner&#039;s rejection of registration of the Trust under section 12AA(1)(b)(ii) of the Income-tax Act, 1961, citing lack of adequate opportunity for the Trust to be heard and failure to confront reports, violating natural justice principles. The Tribunal directed a fresh decision after affording the Trust due opportunity to be heard within two months. Additionally, the Tribunal found insufficient justification for the Commissioner&#039;s conclusions regarding the lack of charitable activities by the Trust and allowed the appeal for statistical purposes.</description>
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