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2018 (9) TMI 707 - AT - Income TaxDenying the assessee registration u/s. 12AA - relevance of objects and genuineness of the assessee's activities - Held that:- CIT(E) has not examined the MoA/bye-laws in-as-much as his order bears that out. His order cannot therefore be upheld. Registration, for which the satisfaction of the competent authority with the objects and genuineness of the activities is a prerequisite, does not therefore follow automatically. That is, while we find no basis for dissatisfaction in the absence of the examination of the relevant material, there is no specific satisfaction for granting registration in terms of s. 12AA(b)(i), which is to be recorded in writing. Why, the assessee’s objects, as their perusal reveals, contain religious objects as well, and which would also have to be taken into account. Further, not only is the said authority obliged to examine the same, but, where not satisfied, confront the assessee with his objections, following the principles of natural justice, besides being mandated by law. Restore the matter for the purpose back to the file of the competent authority, with a further direction to dispose of the assessee’s application, which is thus pending since long - Assessee’s appeal is allowed for statistical purposes.
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