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2019 (11) TMI 1099 - AT - Income TaxApproval u/s 10(23C)(vi) denied - registration under section 12AA has already granted to the assessee - HELD THAT:- Assessee society is having the object both in the nature of performing charitable activities and also running for educational purpose without any purpose of earning profits. Claiming exemption for the profits earned from performing educational activities is provided in Section 10(23C)(vi) and the benefit of claim of exemption for receipts/income from charitable activities is provided u/s 11. For getting both the exemptions assessee needs to be separately registered u/s 10(23C)(vi) and registration u/s 12AA. Both the provisions work independently and there is no provision of law which shows that if the assessee is registered u/s 12AA it cannot be granted claim u/s 10(23C)(vi) of the Act or vice versa. CIT (Exemption) should have focused on examining the activities undertaken by the assessee and if assessee society fulfill the conditions for getting the registration u/s 10(23C)(vi) it should not be denied merely because the assessee society enjoys registration u/s 12AA of the Act. Set aside the issue of approval u/s 10(23C)(vi) to CIT (Exemption) for afresh examination after giving reasonable opportunity of being heard to the assessee as per the terms indicated above. Appeal of the assessee is allowed for statistical purpose.
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