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    <description>The Tribunal allowed the appeal, condoning the delay in filing the Audit Report in Form No. 10B. The matter was restored to the file of the Ld. CIT(A) to pass an order regarding the exemption claimed by the assessee in accordance with the law. The appeal was allowed for statistical purposes.</description>
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      <description>The Tribunal allowed the appeal, condoning the delay in filing the Audit Report in Form No. 10B. The matter was restored to the file of the Ld. CIT(A) to pass an order regarding the exemption claimed by the assessee in accordance with the law. The appeal was allowed for statistical purposes.</description>
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