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2016 (4) TMI 1237 - ITAT DELHIGrant of registration u/s 12A - Held that:- Admittedly the assessee’s income is exempt u/s 10(23C)(iiiae), as is evident from the assessment order for AY 2013-14. Further, assessee has been allowed exemption u/s 11 in assessment year 1990-91 also, as noted earlier. From these facts it is evident that there is no quarrel as regards charitable activities being carried on by assessee. Ld. Commissioner’s observation that assessee has not complied with the information sought for is not correct, more particularly because assessee has filed all the informations before the ITO, Head Quarters (Exemptions), which are contained in the paper book filed by assessee. Commissioner referring to Rule 17A concluded that assessee had not furnished original MOA, which requirement can be dispensed with after assessee has filed certified copies of original MOA and registration certificate. Ld. Commissioner has not at all referred to the certified documents furnished by assessee. Under such circumstances, we are of the considered opinion that the registration was wrongly denied to assessee and, therefore, we direct for grant of registration u/s 12A to the assessee. - Assessee’s appeal is allowed.
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