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    <title>2023 (4) TMI 891 - ITAT PUNE</title>
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    <description>The Tribunal allowed the appeal of the assessee for statistical purposes, emphasizing the need for separate examination of registration under section 12AA and exemption under section 10(26BBB) based on specific provisions and eligibility criteria. The matter was remanded for re-adjudication in line with previous decisions and pending applications, ensuring compliance with the law and the specific requirements of each section.</description>
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      <description>The Tribunal allowed the appeal of the assessee for statistical purposes, emphasizing the need for separate examination of registration under section 12AA and exemption under section 10(26BBB) based on specific provisions and eligibility criteria. The matter was remanded for re-adjudication in line with previous decisions and pending applications, ensuring compliance with the law and the specific requirements of each section.</description>
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