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    <description>The ITAT allowed the appeal, emphasizing the importance of considering the charitable nature of the institution&#039;s activities for registration under section 12A of the Income Tax Act. The judgment stressed compliance with the law and proper assessment of objectives for registration, directing the CIT (E) to reconsider and grant registration if the institution&#039;s objectives align with those considered for subsequent years.</description>
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      <description>The ITAT allowed the appeal, emphasizing the importance of considering the charitable nature of the institution&#039;s activities for registration under section 12A of the Income Tax Act. The judgment stressed compliance with the law and proper assessment of objectives for registration, directing the CIT (E) to reconsider and grant registration if the institution&#039;s objectives align with those considered for subsequent years.</description>
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