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2021 (4) TMI 198 - AT - Income TaxApplication for exemption under Section 12AA(1)(b)(ii) rejected - HELD THAT:- It appears that though all the documents as directed to be submitted by the appellant were not submitted before the Revenue but the Ld. CIT(E) has not even taken into consideration the documents already submitted before him while considering the matter for registration of the appellant trust under Section 12AA of the Act. Hence, in order to prevent the miscarriage of justice, in our considered opinion another opportunity be given to the appellant to present its case before the Revenue with all the evidences/documents. In that view of the matter we quash the order impugned and set-aside the issue to the file of the Ld. CIT(E) for his consideration afresh upon taking into account the evidences on record in support of the case of the assessee or any other evidence which the assessee may choose to file at the time of hearing of the matter. The Ld. CIT(E) is further directed to give an opportunity of being heard to the assessee for proper consideration of the matter. Appeal is allowed for statistical purposes.
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