Income Tax Exemption Withdrawal Upheld: Delegation of Authority Met Required Conditions u/s 10(23C)(vi.

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....Withdrawal of exemption granted u/s 10(23C)(vi) - where the ld. CIT(E) has delegated his powers to any other authority to issue show cause notice and it is based on the satisfaction of that other authority and not of ld. CIT(E), it won’t satisfy the mandatory condition - But, in this case, condition of satisfaction of CIT(E) satisfied.....