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    <description>The SC/Tribunal found the CIT&#039;s rejection of the trust&#039;s registration under sections 12A and 12AB premature. While the trust failed to respond to initial notices, the court emphasized principles of natural justice. The Tribunal directed the CIT to provide one final opportunity for the trust to substantiate its charitable activities and clarify eligibility, ensuring procedural fairness before making a conclusive determination on registration.</description>
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