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2012 (7) TMI 125 - AT - Income TaxRefusal to grant approval u/s 80G(5)(vi) - scope of enquiry by Commissioner while dealing with an application under section 80G(5)(vi) - the assessee trust/institution runs an educational institution and enjoyed continuous registration u/s. 12AA - Held that:- On examination of objects of the assessee institution, the same were prima facie appeared to be charitable in nature. Therefore, according to Rule 11AA of the IT Rules, the assessee complied with the requirements for extension of the approval. All inquiries have been conducted by the ITO (Tech.) - Held that:- Order sheet written by ITO (Tech.) was not approved by former CIT or officiating CIT who passed the order denying grant of approval. Thus, there was no reason to believe that any of the Commissioners, above, have called for any documents or information from the assessee institution in order to satisfy themselves about the genuineness of the activities of the assessee institution or the funds as desired under the Rule 11AA . The impugned order is passed by CIT, Aligarh without giving any opportunity of being heard to the assessee and the impugned order was also passed beyond the period of 6 months from the date of filing of application - These facts would clearly prove that enquiries were done by the ITO (Tech.) without any authority of law as genuineness of the activities of the assessee and give opportunity of being heard to the assessee institution, cannot be delegated to the ITO (Tech.) - that the impugned order is passed in most mechanical manner without complying with the provisions of law, thus grant of renewal of approval u/s. 80G(5)(vi)is warranted - decided against revenue.
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