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    <title>2024 (6) TMI 1128 - ITAT CHENNAI</title>
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    <description>The Tribunal condoned the 135-day delay in filing the appeal due to a reasonable technical error explanation. Regarding the rejection of the application in Form No.10A u/s.12A(1)(ac)(ii), the Tribunal found the error technical and remanded the case to the CIT(Exemption) for fresh adjudication, allowing reconsideration under the correct section. The appeal was allowed for statistical purposes, setting aside the initial rejection.</description>
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      <description>The Tribunal condoned the 135-day delay in filing the appeal due to a reasonable technical error explanation. Regarding the rejection of the application in Form No.10A u/s.12A(1)(ac)(ii), the Tribunal found the error technical and remanded the case to the CIT(Exemption) for fresh adjudication, allowing reconsideration under the correct section. The appeal was allowed for statistical purposes, setting aside the initial rejection.</description>
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