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2014 (8) TMI 272 - AT - Income TaxRejection for registration u/s 12AA – Charitable purpose u/s 2(15) – Education imparted by Trust – Admission of additional evidence under Rule 29 of Rules - Held that:- The facts which lead to the conclusion of CIT were based on the agreement between the assessee trust and Lancaster University - CIT could have asked the assessee trust to explain the details of identity cards and procedure of appointment of academic, administrative and support staff and also the source and mode of payment of their salary and perquisites but the CIT without asking any explanation in this regard drew a conclusion that the assessee trust is merely facilitating Lancaster University in the business of education in India and that too for a fee - important evidence and relevant material was not considered by the CIT while rejecting the application of the assessee for registration u/s 12 of the Act - Since there was no query from the CIT, Faridabad, the relevant evidence and documents could not be produced and considered at the level of CIT during the original proceedings - the additional evidence and documents submitted by the assessee are relevant for adjudication of the assessee for registration u/s 12A of the Act - additional evidence submitted by the assessee deserves to be admitted and we admit the same by allowing application of the assessee filed under Rule 29 of the IT(AT) Rules, 1963 – Decided in favour of Assessee. Since the additional evidence of the assessee pertaining to the application for registration u/s 12A of the Act is admitted, it would be appropriate that the issue of registration u/s 12A of the Act requires fresh adjudication at the level of CIT, Faridabad – the issue of registration u/s 80G of the Act being consequential rejection of the application of the assessee is also restored to the file for fresh adjudication with a direction to CIT that the application of assessee filed in Form No. 10G shall be reconsidered in the light of conclusion drawn for grant of registration u/s 12A of the Act - thus, the matter is remitted back to the CIT for fresh consideration – Decided in favour of Assessee.
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