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    <description>The Tribunal set aside the Ld. CIT (Exemption)&#039;s order and directed the Department to grant registration u/s.12AA to the assessee trust. It emphasized that tax matters should be dealt with during assessments, not registration, and all registration requirements were fulfilled. The decision underscored the significance of assessing the charitable nature and authenticity of trust activities during the registration process.</description>
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      <description>The Tribunal set aside the Ld. CIT (Exemption)&#039;s order and directed the Department to grant registration u/s.12AA to the assessee trust. It emphasized that tax matters should be dealt with during assessments, not registration, and all registration requirements were fulfilled. The decision underscored the significance of assessing the charitable nature and authenticity of trust activities during the registration process.</description>
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