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    <title>2016 (6) TMI 1359 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal of the assessee for statistical purposes, directing the Assessing Officer to reconsider the disallowed donation deduction issue. The Tribunal highlighted the violation of natural justice principles due to the failure to provide the appellant with a copy of the recipient-society&#039;s letter denying the receipt of funds. It emphasized the importance of giving the appellant an opportunity to respond and examine the discrepancy between the denial of having an Axis Bank account by the recipient-society and the evidence of funds transfer to their account.</description>
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      <description>The Tribunal allowed the appeal of the assessee for statistical purposes, directing the Assessing Officer to reconsider the disallowed donation deduction issue. The Tribunal highlighted the violation of natural justice principles due to the failure to provide the appellant with a copy of the recipient-society&#039;s letter denying the receipt of funds. It emphasized the importance of giving the appellant an opportunity to respond and examine the discrepancy between the denial of having an Axis Bank account by the recipient-society and the evidence of funds transfer to their account.</description>
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