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    <description>The Tribunal allowed both appeals for statistical purposes, emphasizing compliance with statutory requirements and principles of natural justice. The rejection of the application for registration under section 12AA(1)(b)(ii) of the Income Tax Act was set aside, granting the appellant a final opportunity to submit the necessary documents. Similarly, the denial of exemption under section 80G(5)(vi) was remanded for reevaluation to ensure compliance with natural justice principles. The Tribunal highlighted the interconnected nature of registration and recognition issues under the Income Tax Act.</description>
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