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    <description>The appeal was filed against the order of Ld. CIT (Exemption) under section 12AA of the Income Tax Act, alleging misapplication of law and lack of opportunity for the appellant to present views. The Tribunal remitted the case to the Ld. CIT(E) for a fresh decision, emphasizing the provision of proper and reasonable opportunities for the assessee to present its case. The appeal was allowed for statistical purposes, reflecting the need for fair and just proceedings in accordance with the law.</description>
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