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2022 (2) TMI 814 - ITAT INDOREExemption u/s 11 - Non grant of registration u/s.12AA - assessee filed an application in Form No. 10A alongwith the requisite documents - HELD THAT:- We observe that in the Ground No. 1 itself, the assessee has admitted the non-compliance of the notices but also stated that assessee is a State Government Organisation and at the time of notices, it was in the process of shifting its office and therefore could not attend the hearing. Having regard to this fact and the consent of Ld. D/R to set aside the matter to CIT(Exemption), we think it appropriate to refer the matter back to the file of Ld. CIT(Exemption) for deciding the matter afresh. CIT(A) shall give an opportunity to the assessee and decide the application on merit after considering the response of assessee.
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