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    <description>The appeal was against the rejection of the application for approval under section 80G of the Income Tax Act, 1961 by the CIT(E), Hyderabad. The ITAT remitted the issue back to the CIT(E) for re-examination after the assessee undertook to explain with documentary evidence, directing a fair hearing and compliance with necessary procedures for granting approval under section 80G. The incorrect inferences drawn by the CIT(E) regarding various aspects were found unsustainable, leading to directions for reassessment and proper understanding of the facts before making conclusions. The appeal was treated as allowed for statistical purposes to ensure a fair hearing and resolution of the issues raised.</description>
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      <description>The appeal was against the rejection of the application for approval under section 80G of the Income Tax Act, 1961 by the CIT(E), Hyderabad. The ITAT remitted the issue back to the CIT(E) for re-examination after the assessee undertook to explain with documentary evidence, directing a fair hearing and compliance with necessary procedures for granting approval under section 80G. The incorrect inferences drawn by the CIT(E) regarding various aspects were found unsustainable, leading to directions for reassessment and proper understanding of the facts before making conclusions. The appeal was treated as allowed for statistical purposes to ensure a fair hearing and resolution of the issues raised.</description>
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