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    <title>2018 (10) TMI 418 - ITAT AMRITSAR</title>
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    <description>The tribunal allowed the appeal for statistical purposes, directing the Commissioner of Income Tax (Exemptions) to reconsider the application, ensuring a fair hearing for the appellant. The decision was made on the grounds that the denial of exemption under Section 10(23C)(vi) was not justified, the jurisdiction of the CIT(E) was appropriate, and the appellant was not given a reasonable opportunity to be heard. The case was remanded back to the CIT(E) for a fresh decision within three months.</description>
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      <description>The tribunal allowed the appeal for statistical purposes, directing the Commissioner of Income Tax (Exemptions) to reconsider the application, ensuring a fair hearing for the appellant. The decision was made on the grounds that the denial of exemption under Section 10(23C)(vi) was not justified, the jurisdiction of the CIT(E) was appropriate, and the appellant was not given a reasonable opportunity to be heard. The case was remanded back to the CIT(E) for a fresh decision within three months.</description>
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