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2013 (12) TMI 1547 - ITAT AHMEDABADRegistration u/s.12AA denied - Held that:- The assessee did not furnish the trust-deed/memorandum of article/memorandum of association, whereby the objects and notifications can be ascertained. On the contrary, the contention of the ld.counsel for the assessee is that the trust is registered under Gujarat Private University Act and as per the Gujarat Government Gazette dated 11/04/2012, it is mentioned the trust registration No.5539 dated 01/08/1996. After hearing the rival submissions and the documents filed by the assessee during the course of hearing, it would be appropriate if the matter is restored back to the file of ld.DIT(E) for fresh decision. The order of ld.DIT(E) is hereby set aside and the appeal is restored back to the file of DIT(E) for fresh decision. The DIT(E) is directed to consider the documents as filed by the assessee, i.e. deed of trust and decide this issue in the light of various case-laws relied upon by the ld.counsel for the assessee. The assessee shall furnish all the required details in support of its contention before the ld.DIT(E). Thus, grounds of assessee’s appeal are allowed for statistical purposes only.
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