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    <title>2017 (6) TMI 332 - ITAT KOLKATA</title>
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    <description>The Tribunal set aside the order cancelling the registration of the Assessee Trust under section 12AA(3) of the Income Tax Act, 1961, and remanded the case to the CIT(E) for further examination. The Assessee was granted the opportunity to cross-examine witnesses and present additional evidence. The Tribunal highlighted procedural lapses and stressed the importance of a comprehensive and just investigation in compliance with the law.</description>
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      <description>The Tribunal set aside the order cancelling the registration of the Assessee Trust under section 12AA(3) of the Income Tax Act, 1961, and remanded the case to the CIT(E) for further examination. The Assessee was granted the opportunity to cross-examine witnesses and present additional evidence. The Tribunal highlighted procedural lapses and stressed the importance of a comprehensive and just investigation in compliance with the law.</description>
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