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    <description>The Tribunal allowed the appeal, directing the grant of registration under Section 12AA of the Income-tax Act, 1961. The CIT(E) erred in refusing registration, as the trust&#039;s activities were deemed charitable and genuine, with objections raised by the CIT(E) found unsubstantiated. The Tribunal emphasized the need for registration despite exemption benefits being subject to compliance with relevant sections.</description>
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