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2018 (2) TMI 2044 - AT - Income TaxExemption u/s 11 - denial of registration u/s. 12AA as well as approval u/s. 80G(5) - HELD THAT:- We are conscious that an applicant can only be granted opportunity for hearing, which has been afforded in abundance by the ld. CIT(E). A show cause by the competent authority to the applicant must however reflect the consideration of the latter’s reply, absent in the instant case. That is, the show cause dated 11/8/2017 gets vitiated by the non-consideration of the appellant’s reply furnished before the ITO(E). The impugned order, for the reasons afore-said, is thus not sustainable in law. We, accordingly, set aside the impugned order u/s. 12AA(1)(b)(ii), and direct the ld. CIT(E) to consider the assessee’s application for registration afresh on merits, in accordance with law. The assessee-appellant shall extend full cooperation in the matter, even as assured by the ld. AR, furnishing all the details and information as may be called for. The approval u/s. 80G is largely consequential, as also apparent from the impugned order denying the same. In any case, the same would require reconsideration in view of the assessee’s application for registration being, in consequence to this order, being required to be adjudicated afresh. The order denying approval u/s. 80G is accordingly also set aside on the same terms. Assessee's appeals are allowed for statistical purposes
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