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    <description>Tribunal in tax exemption case remanded matter to CIT (Exemptions) after finding procedural irregularities. The HC held that the assessee was denied natural justice by not providing adequate opportunity to submit documents and explain compliance with Sections 80G(5) and 12AA(1)(ac)(iii). The order directs fresh consideration with a personal hearing, emphasizing principles of procedural fairness in tax exemption proceedings.</description>
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      <description>Tribunal in tax exemption case remanded matter to CIT (Exemptions) after finding procedural irregularities. The HC held that the assessee was denied natural justice by not providing adequate opportunity to submit documents and explain compliance with Sections 80G(5) and 12AA(1)(ac)(iii). The order directs fresh consideration with a personal hearing, emphasizing principles of procedural fairness in tax exemption proceedings.</description>
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