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    <title>2025 (4) TMI 740 - ITAT PUNE</title>
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    <description>ITAT Pune allowed the assessee trust&#039;s appeal for statistical purposes regarding denial of exemption under section 11 and addition of TV subsidy from BCCI. The tribunal found that CIT(A) passed a non-speaking order by merely upholding AO&#039;s findings without examining merits or considering detailed submissions. The case was remanded for fresh consideration in light of SC&#039;s decision in AUDA case, which requires authorities to carefully examine pattern of receipts and expenditure for each assessment year.</description>
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      <description>ITAT Pune allowed the assessee trust&#039;s appeal for statistical purposes regarding denial of exemption under section 11 and addition of TV subsidy from BCCI. The tribunal found that CIT(A) passed a non-speaking order by merely upholding AO&#039;s findings without examining merits or considering detailed submissions. The case was remanded for fresh consideration in light of SC&#039;s decision in AUDA case, which requires authorities to carefully examine pattern of receipts and expenditure for each assessment year.</description>
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