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    <description>The Tribunal partially allowed the appeals by quashing the cancellation of registration under section 12AA retrospectively. It also upheld the jurisdiction of the Pr. CIT(Central) to cancel registration. The Tribunal ruled in favor of the assessee on various issues, including treating income as non-business income, disallowing salary expenses, rejecting addition for unrecorded fees, and allowing deduction for capital expenditure incurred for charitable purposes.</description>
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      <description>The Tribunal partially allowed the appeals by quashing the cancellation of registration under section 12AA retrospectively. It also upheld the jurisdiction of the Pr. CIT(Central) to cancel registration. The Tribunal ruled in favor of the assessee on various issues, including treating income as non-business income, disallowing salary expenses, rejecting addition for unrecorded fees, and allowing deduction for capital expenditure incurred for charitable purposes.</description>
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