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    <description>The Tribunal set aside the order rejecting the application for registration under section 12AA of the Income Tax Act, noting the Trust&#039;s compliance with requirements and aims to fulfill corporate social responsibility obligations. The Tribunal directed the Commissioner of Income Tax (Exemptions) to issue a speaking order after granting the assessee a fair hearing opportunity. The Tribunal emphasized the importance of full participation without abusing trust. The appeal was allowed for statistical purposes, with the decision announced in Open Court on 20th April 2018.</description>
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