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2019 (8) TMI 113 - HC - Income TaxRegistration/approval u/s 12AA/80G - rejected on ground that Trustees of the Respondent have vide power which could be utilized for attainment of the personal benefits of the Trustees or even be commercial in nature - ITAT after examining the issue on merit in details set aside the order of the CIT (E) and directed the grant of registration u/s 12AA as well as approval u/s 80G - ITAT even noted that the CIT (E) had not concluded that the Trust activities were not genuine - HELD THAT:- Learned Senior Standing Counsel for the Revenue, urged that even if the order of the CIT (E) was found unsustainable since it failed to discuss the merits of the application filed by the Respondent, the ITAT ought to have remanded the matter back to the CIT (E) for a fresh determination. The Court finds that the ITAT has taken pains to examine the merits itself and since the facts spoke for themselves, there was no need to again send the matter back to the CIT (E) for a fresh determination. The Court is therefore unable to find any legal infirmity in the impugned order of the ITAT. No substantial question of law arises
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