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    <title>2023 (3) TMI 95 - ITAT CHANDIGARH</title>
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    <description>The Tribunal set aside the PCIT(Central)&#039;s order withdrawing approval under Section 10(23C)(vi) retrospectively, reviving the original approval from the date of withdrawal. The Assessee Society&#039;s appeal was allowed, with the Tribunal finding no legal basis for withdrawal based on retrospective actions related to exemption approval, utilization of immovable properties, ownership and usage of luxury cars, alleged misappropriation of funds, or exchange deed issues.</description>
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      <description>The Tribunal set aside the PCIT(Central)&#039;s order withdrawing approval under Section 10(23C)(vi) retrospectively, reviving the original approval from the date of withdrawal. The Assessee Society&#039;s appeal was allowed, with the Tribunal finding no legal basis for withdrawal based on retrospective actions related to exemption approval, utilization of immovable properties, ownership and usage of luxury cars, alleged misappropriation of funds, or exchange deed issues.</description>
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