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2022 (12) TMI 872 - ITAT MUMBAIExemption u/s 11 - application of registration made by the appellant u/s 12A rejected - In the books of account nothing is shown to have spent on charity by the Trust which is also evident from Income & Expenditure accounts - HELD THAT:- Income and expenditure account indicates free medical camps, treating the patient at concessional rates being organised by the assessee. We further find that the photographs along with the bills and vouchers produced before the learned CIT(E) of the Act have not been properly considered by the learned CIT(E). Further, the return filed with Charity Commissioner has also not been doubted by the learned CIT(E) of the Act. Thus we are of the considered view that the details filed by the assessee have not been properly examined by the learned CIT(E) of the Act while denying the registration to the assessee under section 12AA of the Act. Therefore, we deem it appropriate to set aside the impugned order and direct the learned CIT(E) to de novo adjudicate upon the application for registration filed by the assessee under section 12A - Appeal by the assessee is allowed for statistical purposes.
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