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    <description>A charitable educational society registered under the Societies Registration Act but not under section 12A was assessed on its total income; section 167B is said not to apply to companies or societies registered under the Societies Registration Act, the return was filed in the applicable ITR form, and relief via rectification depends on factual details such as exemption claim, timing of registration, and grounds to challenge the assessment.</description>
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      <description>A charitable educational society registered under the Societies Registration Act but not under section 12A was assessed on its total income; section 167B is said not to apply to companies or societies registered under the Societies Registration Act, the return was filed in the applicable ITR form, and relief via rectification depends on factual details such as exemption claim, timing of registration, and grounds to challenge the assessment.</description>
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