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    <description>The delay in filing the appeal before the Tribunal was condoned due to circumstances beyond the assessee&#039;s control, with no deliberate misconduct found. The rejection of the application for registration u/s.12AA was remanded back to the Ld. CIT(Exemption) for re-adjudication, granting the assessee another opportunity to provide necessary details while ensuring compliance with natural justice principles and the law. The appeal of the assessee was allowed for statistical purposes, with the order pronounced on June 14, 2021.</description>
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      <description>The delay in filing the appeal before the Tribunal was condoned due to circumstances beyond the assessee&#039;s control, with no deliberate misconduct found. The rejection of the application for registration u/s.12AA was remanded back to the Ld. CIT(Exemption) for re-adjudication, granting the assessee another opportunity to provide necessary details while ensuring compliance with natural justice principles and the law. The appeal of the assessee was allowed for statistical purposes, with the order pronounced on June 14, 2021.</description>
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