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2022 (4) TMI 1100 - AT - Income TaxGrant of approval/registration u/s 80G - Grant rejected based upon material on record , that the assessee is not solely existing for educational purposes - assessee is registered u/s 12AA - CIT(E) observed that the assessee is primarily engaged in running an educational institution on commercial lines without any element of charity at all to public at large - HELD THAT:- This matter can be restored back to the file of ld. CIT(E) for de novo consideration of assessee’s application for registration/approval u/s.80G(5) of the Act. We have observed that ld. CIT(E) issued notice dated 02.09.2017 seeking as many as 23 queries. The assessee had filed part reply before ld. CIT(E) , which is placed on record. On the next date of hearing on 18.10.2017, the assessee/counsel did not appear , and ld. CIT(E) did not give any further opportunity of hearing to the assessee, and rather dismissed the application filed by the assessee for registration/approval u/s 80G(5) of the 1961 Act on the same date viz. 18.10.2017. As assessee has averred before us that many of the findings of ld. CIT(E) are erroneous/perverse, and if one more opportunity is granted, the assessee shall produce books of accounts, vouchers and other evidences to substantiate its contentions, and the assessee shall also furnish necessary details/evidences if any other queries which ld. CIT(E) may require assessee to explain. The ld. CIT-DR has also fairly stated that the matter can go back to the file of ld. CIT(E) for denovo consideration of assessee’s application. Appeal of the assessee allowed for statistical purposes.
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