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    <description>The Tribunal upheld the decision of the CIT(A) in denying exemption u/s. 11 of the Act to the assessee, treated as an Association of Persons (AOP) instead of a charitable trust, due to the absence of registration u/s. 12A for the relevant year. The appeal was dismissed on 30th September, 2022.</description>
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      <description>The Tribunal upheld the decision of the CIT(A) in denying exemption u/s. 11 of the Act to the assessee, treated as an Association of Persons (AOP) instead of a charitable trust, due to the absence of registration u/s. 12A for the relevant year. The appeal was dismissed on 30th September, 2022.</description>
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