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2021 (10) TMI 270 - AT - Income TaxRejection of application u/s 12AA - Non filing of return - as argued none of the papers was considered by the CIT exemption while rejecting the application for the assessee for registration - Denial of natural justice - HELD THAT:- As perusal of the order passed by the CIT exemption, clearly shows that the order was passed by the lower authorities without considering documents shown to us in the paper book filed by AR and further the CIT exemption has not considered the binding precedent of various HC available on record, wherein High Court had held that the filing of return of income is not necessary for considering the application was registration. it was held that only the account of the assessee are required to examine, and from the accounts it was to ascertain whether the activities of the assessee were genuine and charitable in nature or not since the Commissioner exemption has not done the needful. We set aside the order passed by the Commissioner and remand the matter to CIT (E). The CIT(E) is directed to pass fresh speaking order, in terms of direction given hereinabove, after following the principle of natural justice and affording the opportunity of hearing to the assessee. - Decided in favour of assessee for statistical purposes
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