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    <title>2022 (7) TMI 860 - ITAT DELHI</title>
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    <description>The Tribunal set aside the Commissioner of Income Tax (Exemption)&#039;s order rejecting the application under section 80G(5)(vi) of the Income-tax Act, 1961, due to lack of details and clarity. While agreeing that serving liquor is not charitable, the Tribunal emphasized the need for a speaking order and the appellant&#039;s right to be heard. The matter was remanded for a fresh decision, allowing the appeal for statistical purposes.</description>
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      <description>The Tribunal set aside the Commissioner of Income Tax (Exemption)&#039;s order rejecting the application under section 80G(5)(vi) of the Income-tax Act, 1961, due to lack of details and clarity. While agreeing that serving liquor is not charitable, the Tribunal emphasized the need for a speaking order and the appellant&#039;s right to be heard. The matter was remanded for a fresh decision, allowing the appeal for statistical purposes.</description>
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