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    <title>2019 (9) TMI 1175 - ITAT BANGALORE</title>
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    <description>The appeal filed by the assessee was allowed regarding the issues of condonation of delay in filing the appeal before the CIT(A) and eligibility for exemption under section 11 of the Income Tax Act. The Tribunal&#039;s decision was based on its earlier order setting aside the cancellation of registration under section 12AA, which was upheld by the High Court. The Tribunal directed the matter back to the AO for reconsideration, emphasizing the need for a fair hearing and lawful decision-making in determining the assessee&#039;s eligibility for exemption under section 11.</description>
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      <link>https://www.taxtmi.com/caselaws?id=386407</link>
      <description>The appeal filed by the assessee was allowed regarding the issues of condonation of delay in filing the appeal before the CIT(A) and eligibility for exemption under section 11 of the Income Tax Act. The Tribunal&#039;s decision was based on its earlier order setting aside the cancellation of registration under section 12AA, which was upheld by the High Court. The Tribunal directed the matter back to the AO for reconsideration, emphasizing the need for a fair hearing and lawful decision-making in determining the assessee&#039;s eligibility for exemption under section 11.</description>
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