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2022 (7) TMI 860 - ITAT DELHIExemption u/s 80G - charitable activity u/s 2(15) - appellant has been serving the liquors, which emanates from the bills of seminar along with hotel bills - Whether Serving of liquor cannot be charitable activities u/s 2(15)? - HELD THAT:- We are fully agree with the contention of the Ld. DR that ‘serving of liquor is not charitable activity u/s 2(15) but the CIT (Exemption) has not mentioned the details of such activities conducted by the appellant in the order impugned. CIT(Exemption) has relied on various bills of the Appellant wherein the service of liquor has been mentioned, but the CIT(A) has not mentioned the details of clarification/reply given by the Applicant in the order impugned and not adjudicated the reply given by the Applicant. The order of the Ld.CIT(A) is non speaking one. Therefore, we deem it proper to set aside the matter to the file of the CIT(Exemption) to decide the matter afresh in accordance with law and pass appropriate speaking order. Needless to say that an opportunity of being heard be given to the Appellant herein. Accordingly, we allow the Assessee’s Grounds of Appeal for statistical purpose.
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