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    <description>The appeal against the rejection of registration under section 12AA of the Income-tax Act was successful. The tribunal overturned the rejection, emphasizing the timely submission of documents, the legal validity of the trust deed, and the grant of registration to the newly formed trust despite the absence of prior activities. The tribunal directed the grant of registration from the date of the initial application, highlighting compliance with legal requirements and precedents supporting registration.</description>
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      <description>The appeal against the rejection of registration under section 12AA of the Income-tax Act was successful. The tribunal overturned the rejection, emphasizing the timely submission of documents, the legal validity of the trust deed, and the grant of registration to the newly formed trust despite the absence of prior activities. The tribunal directed the grant of registration from the date of the initial application, highlighting compliance with legal requirements and precedents supporting registration.</description>
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