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    <title>2016 (12) TMI 1921 - ITAT CHENNAI</title>
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    <description>ITAT set aside the CIT(A) order and remitted the matter to the AO with direction to grant registration under s.12AA in accordance with the order issued under s.119(2)(b), subject to fulfillment of the requisite conditions and CBDT guidance. The AO must afford the assessee adequate opportunity of hearing before passing orders. The assessee&#039;s grounds were allowed for statistical purposes.</description>
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      <description>ITAT set aside the CIT(A) order and remitted the matter to the AO with direction to grant registration under s.12AA in accordance with the order issued under s.119(2)(b), subject to fulfillment of the requisite conditions and CBDT guidance. The AO must afford the assessee adequate opportunity of hearing before passing orders. The assessee&#039;s grounds were allowed for statistical purposes.</description>
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