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    <title>2025 (1) TMI 1051 - ITAT DELHI</title>
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    <description>The tribunal remanded the issues back to the CIT (Exemption) for fresh consideration, emphasizing procedural fairness and the need for a speaking order. The CIT (Exemption) was found to have erred by not providing adequate opportunity for the assessee to present its case and failing to request necessary documentation before dismissing applications under sections 12AB and 80G of the Income Tax Act. The tribunal instructed a reassessment of the genuineness of activities and employee expenditures, ensuring adherence to principles of natural justice. Both appeals were allowed for statistical purposes, requiring a fair hearing and proper evaluation.</description>
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