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2016 (3) TMI 1273 - AT - Income TaxRejection of claim u/s 80G(5)(vi) - empower Deputy Director(Systems) to hear any matter under section 12AA and 80G(5)(vi) - Held that:- It is for the Ld. CIT(Exemptions) to hear and conduct the proceeding himself, after giving opportunity of being heard to the assessee shall pass an order in accordance with law. The order sheet clearly shows that only at the end of entire order sheet the Ld. CIT(Exemptions) put his initial. The impugned order are therefore violative of the provisions of law and does not given power to the CIT (Exemptions) to delegate his power to the Deputy Director (Systems) to hold enquiry and proceedings under the above provisions. The assessee therefore rightly contended that the order is passed arbitrary without giving any proper / personal opportunity of being heard in the matter. In this view of the matter, we are of the view that impugned orders of the Ld. CIT(Exemptions) cannot be sustained in law and the matter requires re-consideration at the level of CIT(Exemptions) Chandigarh. We accordingly set aside the both the impugned orders and restore the matter in issue to the file of CIT(Exemptions) Chandigarh with direction to re-decide both the matters afresh. Appeal of the assessee are allowed for statistical purpose.
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