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    <description>The Tribunal allowed the appeals for both assessment years, setting aside the denial of tax exemption under section 10(23C) of the Income Tax Act. The case was remitted back to the Assessing Officer for re-consideration in accordance with the law, emphasizing the need for fresh assessment after the outcome of proceedings before the Chief Commissioner of Income-tax, Coimbatore, regarding the appellant&#039;s eligibility for tax exemption.</description>
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