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    <title>2013 (9) TMI 333 - ITAT HYDERABAD</title>
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    <description>The Tribunal set aside the Commissioner of Income-tax (Appeals)&#039;s order and directed the assessing officer to reassess the eligibility for exemption under Section 10(23)(c)(via) of the Income Tax Act. The Tribunal emphasized the primary educational purpose of the society, citing relevant case law and directing a re-examination with specific instructions. The assessing officer was instructed to ensure compliance with Supreme Court judgments and provide the assessee with a fair opportunity to present their case. The appeal was allowed for statistical purposes.</description>
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      <description>The Tribunal set aside the Commissioner of Income-tax (Appeals)&#039;s order and directed the assessing officer to reassess the eligibility for exemption under Section 10(23)(c)(via) of the Income Tax Act. The Tribunal emphasized the primary educational purpose of the society, citing relevant case law and directing a re-examination with specific instructions. The assessing officer was instructed to ensure compliance with Supreme Court judgments and provide the assessee with a fair opportunity to present their case. The appeal was allowed for statistical purposes.</description>
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