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    <title>2020 (10) TMI 937 - ITAT DELHI</title>
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    <description>The ITAT allowed the appeal of the Assessee, setting aside the rejection of the application under section 80G(5)(vi) of the I.T. Act, 1961 by the Ld. CIT(E). The ITAT directed the Ld. CIT(E) to re-decide the matter, ensuring proper consideration of documentary evidence and records, and granting the assessee a fair opportunity to be heard. The decision emphasized the importance of following due process and providing the assessee with a reasonable chance to present their case.</description>
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      <description>The ITAT allowed the appeal of the Assessee, setting aside the rejection of the application under section 80G(5)(vi) of the I.T. Act, 1961 by the Ld. CIT(E). The ITAT directed the Ld. CIT(E) to re-decide the matter, ensuring proper consideration of documentary evidence and records, and granting the assessee a fair opportunity to be heard. The decision emphasized the importance of following due process and providing the assessee with a reasonable chance to present their case.</description>
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