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2014 (9) TMI 1235 - AT - Income TaxGrant of registration u/s 80G denied - 12A certificate not submitted alongwith the application - assessee's application was defective and hence rejected for want of statutory compliance - HELD THAT:- CIT in last para itself has mentioned that assessee's 80G certificate was renewed upto 31-03-2003. This could not have been granted upto 31-03-2003 without a valid 12A certificate. We find merit in the arguments of the ld. Counsel for the assessee that if assessee 12A certificate is misplaced then in that case the certified copy is provided to the assessee on payment of requisite fee. Besides when the record of 80G registration is available with the Department upto 31-03-2003 then it will have the copy of 12A Certificate also. Assessee contends that 12A certificate is granted without date of expiry. In this eventuality, the department has to verify its records and make the certified copy available to the assessee. The copy may be lying with earlier 80G registration. It is a trite law that if any application is found defective then the assessee should be given adequate opportunity to rectify the procedural defect. In consideration of the above, we are inclined to set aside the matter back to the ld. CIT to reconsider the same, trace 12A certificate granted to the assessee, provide a copy thereof in accordance with law and then decide the issue relating to 80G registration. Appeal of the assessee is allowed for statistical purposes .
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