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2018 (11) TMI 584 - AT - Income TaxGrant of registration u/s. 12AA denied - proof of charitable activities - Held that:- It is clear that the reply dated 06.06.2017 filed by the assessee before the CIT(E) that the assessee is an Authority incorporated under the Karnataka Urban Development Authorities Act, 1987 and was neither a trust or society. Further in its letter dated 20.6.2017, the assessee has also cited decisions rendered by judicial forums as to how the assessee who are carrying on activities similar to that of the assessee in the present case were held to be institutions entitled to registration u/s. 12AA of the Act. None of these submissions were considered by the CIT(Exemptions). He has proceeded on the basis that the assessee is a trust constituted under a Trust Deed. Therefore the argument that there was non-application of mind by the CIT(E) to the contentions of the assessee is correct. The impugned order should be set aside and the issue with regard to grant of registration u/s. 12AA should be remanded to the CIT(Exemptions) for consideration de novo in the light of the facts as brought out by the assessee in its replies dated 06.06.2017 and 20.6.2017. The assessee will also be at liberty to file further evidence to substantiate its case for grant of registration u/s. 12AA of the Act. The CIT(E) is directed to decide the application for grant of registration u/s. 12AA of the Act of the assessee afresh, after affording assessee opportunity of being heard. - Decided in favour of assessee.
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