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    <description>The Tribunal quashed the CIT(E)&#039;s order cancelling the registration under Section 12AA due to a jurisdictional flaw in the issuance of the show cause notice by an authority lacking the power to do so. The Tribunal considered other arguments on merits as academic and allowed the assessee&#039;s appeal, ruling in favor of the appellant on 7th September 2021.</description>
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