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    <description>The appeal filed by the Revenue against the order of the ld. CIT(A) allowing exemption to the assessee under sections 11 and 12 of the IT Act was allowed for statistical purposes. The Tribunal remitted the issue back to the ld. CIT(A) with instructions to provide a comprehensive and reasoned order, considering the Assessing Officer&#039;s observations. The assessee was to be given a fair opportunity to present their case during the reassessment process.</description>
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      <description>The appeal filed by the Revenue against the order of the ld. CIT(A) allowing exemption to the assessee under sections 11 and 12 of the IT Act was allowed for statistical purposes. The Tribunal remitted the issue back to the ld. CIT(A) with instructions to provide a comprehensive and reasoned order, considering the Assessing Officer&#039;s observations. The assessee was to be given a fair opportunity to present their case during the reassessment process.</description>
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