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2022 (4) TMI 683 - AT - Income TaxExemption u/s 11 - rejection of approval u/s 12AA(1)(b)(ii) - assessee has not furnished the requisite details in response to the query raised through email - HELD THAT:- Admittedly, the assessing after making the application for the registration under section 12AA of the Act should be vigilant enough to pursue the same. As such the job of the assessee does not come to an end on making the application for registration, rather after making the application, the job of the assessee begins to satisfy the learned CIT exemption in order to get the registration under section 12AA of the Act which is possible after making necessary compliances to the enquiries raised by the learned CIT exemption. Admittedly the assessee is carrying out charitable activities which is evident from the fact that the learned CIT exemption on a later date has granted registration under section 12AA to the assessee which is effective from the assessment year 2020-21 - assessee shall not be eligible for the benefit of exemption under section 11 of the Act for the assessment year 2019-20 for the reason that the registration application was rejected by the learned CIT exemption due to procedural lapse i.e. non-compliance of the notice issued by the learned CIT exemption. To our understanding, the assessee should not suffer merely on account of non-compliance particularly in a situation when its activities are genuine. Accordingly, in the interest of justice and fair play, we set aside the issue to the file of the learned CIT exemption for fresh adjudication - Appeal filed by the assessee is allowed for statistical purposes.
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