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    <description>The Tribunal condoned the delay in filing the appeals and directed the restoration of the issues of registration under section 12AA and exemption under section 80G back to the Ld. CIT(E) for fresh consideration. The assessee was instructed to provide all necessary documents for the examination of conditions for granting registration and exemption. The appeals were allowed for statistical purposes, ensuring a reconsideration of the matter on its merits.</description>
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      <description>The Tribunal condoned the delay in filing the appeals and directed the restoration of the issues of registration under section 12AA and exemption under section 80G back to the Ld. CIT(E) for fresh consideration. The assessee was instructed to provide all necessary documents for the examination of conditions for granting registration and exemption. The appeals were allowed for statistical purposes, ensuring a reconsideration of the matter on its merits.</description>
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