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    <description>The Tribunal remanded the matter back to the Commissioner of Income Tax (Exemption) for a fresh examination of the appellant&#039;s documents and activities. The Commissioner was instructed to adhere to the principles of natural justice, provide a fair opportunity for the appellant to present its case, and make a decision without being swayed by prior observations. The appeal was allowed for statistical purposes.</description>
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      <description>The Tribunal remanded the matter back to the Commissioner of Income Tax (Exemption) for a fresh examination of the appellant&#039;s documents and activities. The Commissioner was instructed to adhere to the principles of natural justice, provide a fair opportunity for the appellant to present its case, and make a decision without being swayed by prior observations. The appeal was allowed for statistical purposes.</description>
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