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    <title>2023 (5) TMI 960 - ITAT RAIPUR</title>
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    <description>The appeal challenged the denial of exemption under Section 11 due to late filing of Form 10B. The Tribunal upheld the denial of exemption but directed the Assessing Officer to consider the allowable expenses for the relevant assessment years, providing the assessee with a reasonable opportunity to be heard. The appeals for A.Y. 2016-17 and A.Y. 2017-18 were partly allowed for statistical purposes.</description>
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      <description>The appeal challenged the denial of exemption under Section 11 due to late filing of Form 10B. The Tribunal upheld the denial of exemption but directed the Assessing Officer to consider the allowable expenses for the relevant assessment years, providing the assessee with a reasonable opportunity to be heard. The appeals for A.Y. 2016-17 and A.Y. 2017-18 were partly allowed for statistical purposes.</description>
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