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    <title>2021 (9) TMI 1165 - ITAT LUCKNOW</title>
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    <description>The Tribunal remitted the matter back to the ld. Commissioner of Income-tax (Exemption) for a fresh decision, emphasizing the importance of providing the assessee with due and adequate opportunity to present its case. The Tribunal directed the ld. CIT (Exemptions) to decide the matter afresh within two months from the date of the order, with the expectation of cooperation from the assessee in the proceedings. As a result, the appeal of the assessee was allowed for statistical purposes.</description>
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      <description>The Tribunal remitted the matter back to the ld. Commissioner of Income-tax (Exemption) for a fresh decision, emphasizing the importance of providing the assessee with due and adequate opportunity to present its case. The Tribunal directed the ld. CIT (Exemptions) to decide the matter afresh within two months from the date of the order, with the expectation of cooperation from the assessee in the proceedings. As a result, the appeal of the assessee was allowed for statistical purposes.</description>
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