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    <description>The appeal was allowed for statistical purposes, and the matter was remanded back to the CIT(E) for a fresh review due to discrepancies in documents submitted by the assessee, lack of confrontation of adverse findings, and the need for a comprehensive assessment before making a decision on the denial of approval u/s 10(23C)(vi) of the Income Tax Act. The delay in filing the appeal was condoned based on delayed postal delivery, allowing the appeal to proceed for further consideration.</description>
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      <description>The appeal was allowed for statistical purposes, and the matter was remanded back to the CIT(E) for a fresh review due to discrepancies in documents submitted by the assessee, lack of confrontation of adverse findings, and the need for a comprehensive assessment before making a decision on the denial of approval u/s 10(23C)(vi) of the Income Tax Act. The delay in filing the appeal was condoned based on delayed postal delivery, allowing the appeal to proceed for further consideration.</description>
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