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    <title>2013 (4) TMI 936 - ITAT DELHI</title>
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    <description>The Tribunal set aside the matter to the file of the AO for re-examination and fresh decision on the issue of granting exemption from taxation of income, considering the outcome of the pending application for condonation of delay u/s 119(2) of the Act. The Tribunal emphasized the importance of the pending application for condonation of delay before the C.B.D.T in determining the eligibility of the appellant for exemption from taxation. The Tribunal allowed the grounds raised by the appellant for statistical purposes and directed that the appeals be allowed accordingly.</description>
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      <description>The Tribunal set aside the matter to the file of the AO for re-examination and fresh decision on the issue of granting exemption from taxation of income, considering the outcome of the pending application for condonation of delay u/s 119(2) of the Act. The Tribunal emphasized the importance of the pending application for condonation of delay before the C.B.D.T in determining the eligibility of the appellant for exemption from taxation. The Tribunal allowed the grounds raised by the appellant for statistical purposes and directed that the appeals be allowed accordingly.</description>
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