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    <description>The Tribunal allowed the appeal, directing the Commissioner of Income Tax (Exemption) to grant registration under Section 12AA of the Income Tax Act. The denial of registration based on religious objectives, receipt of rental income, and investment in fixed deposits was deemed unjustified. The Tribunal emphasized that mixed objectives do not disqualify a trust from registration, as long as activities primarily serve charitable purposes.</description>
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      <description>The Tribunal allowed the appeal, directing the Commissioner of Income Tax (Exemption) to grant registration under Section 12AA of the Income Tax Act. The denial of registration based on religious objectives, receipt of rental income, and investment in fixed deposits was deemed unjustified. The Tribunal emphasized that mixed objectives do not disqualify a trust from registration, as long as activities primarily serve charitable purposes.</description>
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