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    <description>The Tribunal remanded all three appeals back to the CIT(E) for fresh adjudication, emphasizing the fundamental right to be heard and the need for proper verification of documents related to ownership and utilization of funds. The CIT(E) was directed to decide the applications within three months, independently assessing each issue raised and providing reasonable opportunities for the appellant to present their case. All appeals were allowed for statistical purposes.</description>
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      <description>The Tribunal remanded all three appeals back to the CIT(E) for fresh adjudication, emphasizing the fundamental right to be heard and the need for proper verification of documents related to ownership and utilization of funds. The CIT(E) was directed to decide the applications within three months, independently assessing each issue raised and providing reasonable opportunities for the appellant to present their case. All appeals were allowed for statistical purposes.</description>
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