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2018 (2) TMI 1627 - AT - Income TaxRejection u/s. 12AA(1)(b)(ii) - Held that:- CIT(A)has not considered the findings of the AO narrated in the assessment order as well as broadly in the rejection order dated 28.03.2016 u/s 12AA(1)(b)(ii) of the CIT(E), Lucknow and he has not appreciated the fact mentioned in consequential factual finding of the CIT(E) order dated 28.03.2016 u/s 12AA(1)(b)(ii) that the claim of the applicant for registration u/s 12AA on basis-of form no 10A claimed to have been filed before JCIT-1, Kanpur on 22.08.2008 has been found to be false and assessee was not granted registration u/s 12A. Assessee society should have moved separate appeal to appropriate authority against the rejection order dated 28.3.2016 u/s. 12AA(1)(b)(ii) of the CIT(E), Lucknow. After considering the facts and circumstances of the case, we are of the considered view that the impugned order is contrary to the law and facts on the file, hence, is not sustainable in the eyes of law. The impugned order is contrary to the law and facts on the file, hence, is not sustainable in the eyes of law. Therefore, in the interest of justice, we are setting aside the issue in dispute to the file of the Ld. CIT(A) to thoroughly consider the contention raised in the grounds of appeal raised by the Revenue - Appeal filed by the Revenue stands allowed for statistical purposes.
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