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    <description>The Tribunal allowed the appeal against the grant of Provisional Registration instead of Regular Registration under section 12AB of the Income Tax Act. It directed the authority to reevaluate the application and grant registration in accordance with the law. The judgment underscored the significance of following proper procedures for registration under the Act to maintain consistency and uphold the rights of charitable trusts.</description>
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      <description>The Tribunal allowed the appeal against the grant of Provisional Registration instead of Regular Registration under section 12AB of the Income Tax Act. It directed the authority to reevaluate the application and grant registration in accordance with the law. The judgment underscored the significance of following proper procedures for registration under the Act to maintain consistency and uphold the rights of charitable trusts.</description>
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