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    <description>The Tribunal directed the Commissioner to grant registration under section 12AA of the Income-tax Act, 1961 from the requested date of 01.04.1999, in line with the Assessee&#039;s application in 2000. The delay in processing and lack of rejection of the initial application supported the Tribunal&#039;s decision, emphasizing that subsequent submissions were part of the same application process. The Tribunal&#039;s ruling was based on procedural history and legal precedent, allowing the appeal and ordering the correct registration date.</description>
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