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    <description>The Tribunal allowed the appeals filed by the appellant for all the assessment years under consideration, holding that the appellant was entitled to exemption under Section 11 of the Income Tax Act. The Tribunal dismissed the appeals filed by the revenue, reaffirming that the appellant&#039;s activities were charitable and not in the nature of trade, commerce, or business.</description>
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      <description>The Tribunal allowed the appeals filed by the appellant for all the assessment years under consideration, holding that the appellant was entitled to exemption under Section 11 of the Income Tax Act. The Tribunal dismissed the appeals filed by the revenue, reaffirming that the appellant&#039;s activities were charitable and not in the nature of trade, commerce, or business.</description>
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