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2022 (3) TMI 1286 - ITAT LUCKNOWGrant of approval under section 80G - CIT (Exemptions) had rejected the application for grant of approval u/s 80G(5) observing that the applicant has not provided any material to fulfill the requirements as enumerated in the provisions of Rule 11AA of the Income Tax Rules, thus, there is no material available on record so as to form any satisfaction regarding the genuineness of the activities carried out - HELD THAT:- CIT (E) has passed the order, rejecting the application of the assessee for approval under section 80G of the Act, in the absence of the assessee - we feel that one more opportunity should be given to the assessee to explain its case before the ld. CIT (Exemptions). We are of the view, from the facts of the case, that the assessee has not been given proper and sufficient opportunity before disposing of the application for approval, by the ld. CIT (Exemptions). We, therefore, in the interest of justice, set aside the order of the ld. CIT (Exemptions) and restore the matter to his file with the direction to consider and decide afresh, the application of the assessee for approval under section 80G of the Act, preferably within two months from the date of receipt of this order, on affording reasonable opportunity of hearing to the assessee. The assessee is also directed to be present on the date of hearing and provide the material / clarification as asked for by the ld. CIT (Exemptions). Appeal of the assessee is treated as allowed for statistical purposes.
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