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2015 (8) TMI 17 - HC - Income TaxContinuation of the approval granted under Section 80G(5)(vi) rejected - assessee submision that Commissioner as well as Tribunal erred in not considering the fact that assessee - Trust had not carried on any activity which was hit by proviso to Section 2(15) of the Act and reply given to the respondent indicated that donations which had been received by the assessee had been utilised for the purpose envisaged under the objects of the Trust and its fulfillment - Held that:- order of rejection of renewal of recognition dated 28.11.2008 - Annexure-G is bereft of reasons. On the ground of order of rejection being not a speaking order which has been affirmed by the Tribunal in a perfunctory manner, we are of the considered view that both the orders cannot be sustained and are liable to be set aside. In view of the fact that objections came to be filed by the assessee - applicant to the rejection proposed by respondent indicating that it had taken steps to fulfill the objects of the Trust by not only constructing 'Samudaya Bhavana' but also medical treatment said to have been given by its 'Mumbai Samithi' apart from distribution of books to the needy, are all aspects which was required to be examined by respondent and said exercise having not been undertaken, we are of the considered view that matter requires to be remitted to the respondent for being adjudicated afresh - Decided in favour of assessee.
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