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    <description>The Tribunal set aside the order passed by the CIT and directed the respondent to grant registration to the appellant society under Section 12AA of the Income Tax Act. The appeal of the assessee was allowed, with the Tribunal emphasizing that the CIT&#039;s grounds for rejection were not substantiated and contrary to established legal precedents.</description>
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      <description>The Tribunal set aside the order passed by the CIT and directed the respondent to grant registration to the appellant society under Section 12AA of the Income Tax Act. The appeal of the assessee was allowed, with the Tribunal emphasizing that the CIT&#039;s grounds for rejection were not substantiated and contrary to established legal precedents.</description>
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