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2022 (6) TMI 1021 - AT - Income TaxExemption u/s 11 - grant of registration u/s 12AA denied - Certain objects of the assessee [as mentioned in the order of Ld. CIT(E)] are commercial in nature and they are not covered under “charitable purpose” in terms of section 2(15) - CIT(E) has rejected the assessee’s second-application on the sole reason that there is no change in the objects - Assessee stated he already omitted objectionable objects before filing second-application and therefore the reasoning given by Ld. CIT(E) is far from truth - HELD THAT:- After a careful consideration, we observe that although there were objections raised by Ld. CIT(E) on the first-application of the assessee, yet the assessee has removed those objections before filing second-application on 20.01.2020. We observe from the submission of Ld. AR, which we do not narrate again to avoid repetition, that there does not survive any of the objections raised by Ld. CIT(E). We also observe that the Ld. CIT(E) has rejected second-application of the assessee with the sole reason that there is no change in objects. Except this one reason, the Ld. CIT(E) has not mentioned any other reason to reject the second-application. In this regard, we find that the Ld. AR has successfully submitted that the objectionable objects had already been removed before filing second-application and this submission of Ld. AR has not been controverted by the Ld. DR. We observe that the rejection of second-application for grant of registration u/s 12AA of the act amounts to miscarriage of justice. Therefore, we are of the considered view that the assessee deserves registration u/s 12AA of the Act. Hence we direct the Ld. CIT(E) to grant the registration as applied for by the assessee. Assessee appeal allowed.
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