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    <description>The tribunal upheld the decision to treat the donation received by the assessee as income due to the lack of registration under section 12AA of the Act and non-compliance with FCRA requirements. The tribunal emphasized the importance of fulfilling statutory compliances and registration mandates to claim benefits under relevant sections of the Act, ultimately dismissing the appeal of the assessee.</description>
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      <description>The tribunal upheld the decision to treat the donation received by the assessee as income due to the lack of registration under section 12AA of the Act and non-compliance with FCRA requirements. The tribunal emphasized the importance of fulfilling statutory compliances and registration mandates to claim benefits under relevant sections of the Act, ultimately dismissing the appeal of the assessee.</description>
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