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    <description>The appeal was dismissed due to a delay of 3 days in filing, which was condoned due to the Covid-19 pandemic. The CIT(Exemption) rejected the application for registration under section 80G, citing that the building ownership by trustees violated conditions. The lease agreement lacked irrevocable rights for the assessee, potentially benefiting trustees, leading to the rejection being upheld by the Tribunal.</description>
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