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    <description>The Appellate Tribunal ITAT Mumbai partly allowed multiple appeals concerning late filing fees under section 234E, condonation of delay in filing the appeal, and dismissal of appeals by the CIT(A) on technical grounds. The Tribunal, emphasizing substantial justice, condoned the delay in filing the appeal due to genuine reasons, directing the restoration of the appeals for consideration on merits by the CIT(A).</description>
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