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2014 (7) TMI 337 - AT - Income TaxGrant of application u/s 112AA of the Act – Object of Trust – Charitable purpose u/s 2(15) of the Act - Held that:- DIT(E) has held that the aforesaid objects are not specific and cannot be accepted as charitable but, on what basis he has come to such a conclusion has not at all been discussed - the allegation of the DIT(E) that the assessee has not indicated with certainty the objects and classification of the objects under different heads appears to be vague - it is not clear whether the DIT(E) has granted adequate opportunity to the assessee to substantiate its claim in respect of the campaigns stated to have been undertaken by it - it will clarify all issues by removing doubts/apprehensions of the DIT(E), if another opportunity is given – thus, the matter is liable to be remit back to the DIT(E) for fresh adjudication - If at all the DIT(E) comes to an opinion that objects of assessee do not come within the meaning of charitable purpose as provided u/s 2(15), he must provide adequate reasons for coming to such conclusion – Decided in favour of Assessee.
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