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2021 (8) TMI 762 - AT - Income TaxExemption u/s 11 - registration u/s 12AA denied - A.R. contended that all the details required by the learned CIT, has been furnished before him but same was not taken on record - HELD THAT:- We deem it fit case to be remand back to the ld. CIT(E) who is empowered under the Act to examine the documents (already on record) mentioned hereinabove and other new facts brought before us with supporting documents in order to justify that whether the assessee was involved in its own capacity of doing the charitable activity - To arrive at his satisfaction, the CIT(E) would be examining the activities of the appellant Trust afresh and see that the assessee was involved in carried out of any charitable activities. CIT(E) shall grant a reasonable opportunity of being heard to the assessee and an opportunity to file any other documents which are necessary in support of its claim. We note that the observation made herein above said paragraph shall not be treated as an expression on the merits of the case or facts. The ld. CIT(E) shall decide the matter afresh that without being influence of the observation made by us while remanding the matter back to his file/desk. Assessee appeal is treated allowed for statistical purposes.
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