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2019 (6) TMI 729 - AT - Income TaxExemption u/s 10(23C) - CIT(E) rejected the application of the assessee in Form No.56D ex-parte treating the application as non-est - whether the assessee is permitted to make a fresh application, once the original application was rejected? - HELD THAT:- There is no specific bar for making fresh application as per Rule 2CA or the Board Circular No.7/2010 dated 27.10.2010, on which the CIT(E) has placed heavy reliance. It is unjustified and unreasonable to hold that the assessee is barred from making fresh application, if it is qualified for exemption subsequent to rejection of original application. The assessee is an educational institution which is rendering the educational services to the society and should be given proper support for betterment of services. Therefore, we are of the considered opinion that there is no reason for placing bar on the assessee for no fault of the assessee. Having amended the objects, the assessee is qualified for exemption and would be entitled for the grant of approval and treating the application of the assessee as non-est is unjustifiable. Hence, we hold that the application of the assessee is valid and the CIT(E) must consider the grant of exemption u/s 10(23C) on merits. Accordingly, we set aside the order of the CIT(E) and remit the matter back to the file of the CIT(E) with a direction to consider the application of the assessee on merits and decide the issue afresh - Appeal of the assessee is allowed for statistical purpose
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