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    <title>2016 (10) TMI 171 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>The court set aside the order rejecting the application for exemption under Section 10(23C)(vi) of the Income Tax Act, 1961, emphasizing that the application could be made on or before 30th September of the relevant Assessment Year without a requirement to file after 1st April. The court highlighted that necessary information could be provided post-application if needed. The Chief Commissioner was directed to reconsider the application on its merits.</description>
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