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    <description>The appeal was filed against the rejection of registration under section 12AA of the IT Act. The Tribunal set aside the matter for further examination by the CIT(E) to determine the charitable nature of the society&#039;s objects. The Tribunal directed the CIT(E) to pass a speaking order after providing a reasonable opportunity to the assessee. The appeal of the assessee society was allowed for statistical purposes, and the matter was remanded for re-examination.</description>
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      <description>The appeal was filed against the rejection of registration under section 12AA of the IT Act. The Tribunal set aside the matter for further examination by the CIT(E) to determine the charitable nature of the society&#039;s objects. The Tribunal directed the CIT(E) to pass a speaking order after providing a reasonable opportunity to the assessee. The appeal of the assessee society was allowed for statistical purposes, and the matter was remanded for re-examination.</description>
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