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    <description>The appeal was allowed for statistical purposes by the Appellate Tribunal ITAT PUNE, which decided to remand the matter back to the Commissioner of Income Tax (Exemption), Pune. This decision was based on the failure of the Commissioner to provide the appellant with a reasonable opportunity to refute the rejection of registration under section 12AB of the Income-tax Act, 1961. The Tribunal found that the rejection without proper opportunity for the appellant to comply with requirements violated the principle of natural justice as per the Act.</description>
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