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2017 (11) TMI 1722 - HC - Income TaxRejection of application u/s 12AA - Charitable object - Held that:- Relevant aspect required to be examined by the CIT for the purpose of granting registration was with regard to the objects of the society being charitable in nature and if the activities are genuine i.e. in consonance with the charitable objects. Clearly, neither the Commissioner nor the Tribunal recorded any finding on the aforesaid aspects. The argument advanced by learned counsel for the assessee that since there is no finding in the order of the CIT therefore those conditions stood satisfied cannot be accepted as that being the only matter to be examined by the CIT, the same had to be specifically dealt with. No presumption can arise in favour of either party, in absence of any finding on that aspect or issue. However, there is force in the submission made by learned counsel for the assessee that the finding of the CIT was based on extraneous or irrelevant consideration and the order of the Tribunal, the order of CIT, to that extent, is wholly justified. In that view, the questions of law are answered accordingly. The matter is remitted to the Commissioner of the Income Tax to decide the petitioner's application for exemption afresh, in accordance with law keeping the scope of inquiry limited to the provisions under Section 12AA of the Act.
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