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    <description>The Tribunal allowed the appeal, remitting the matter to the ld. CIT(E) for reconsideration with the additional evidence provided by the assessee. Emphasizing the importance of presenting all relevant documents, the Tribunal ensured the assessee&#039;s rights were protected and legal remedies preserved. The decision reflects a balanced approach, upholding principles of fairness and justice by granting the assessee another opportunity for registration under section 12AA of the Income Tax Act.</description>
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