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2019 (9) TMI 1053 - AT - Income TaxApplication for registration u/s 12A rejected - HELD THAT:- Admittedly before declining the registration u/s 12 of the Act, no reasonable opportunity was provided to the Applicant, which is mandatory, hence on this ground as well, the order under challenge is liable to be set aside. To meet the substantial justice, in our considered view, appropriate course would be to set aside the order impugned and remand back the case to the file of the CIT(E) for decision afresh. The Applicant society shall be under obligation to demonstrate the relevant details/documents to the satisfaction of the LD. CIT(E) qua land and building being used for running the school by the society and also to submit the affiliation with the CBSE, Delhi, failing which the CIT(Exemptions) shall be at liberty to draw the adverse interference if any. CIT(E) shall be at liberty to consider all issues already raised or to be raised further and otherwise feel, fit and appropriate for consideration for proper adjudication of application for registration u/s 12AA of the Act. Appeal filed by the assessee allowed for statistical purposes.
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