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2023 (8) TMI 376 - ITAT AHMEDABADExemption u/s 11 - assessment of trust - application u/s 12AB rejected - Despite various opportunities as per the statutory provision, the appellant failed to submit the complete set of details and therefore, satisfaction in regard to the genuineness of the activities or verification of its activities whether the same is in consonance with its objects was unable to be arrived at by the CIT(E) and the application for grant of the registration of the Trust u/s 12AB of the Act stood rejected - HELD THAT:- We, in order to prevent the miscarriage of justice, find it fit and proper to provide another opportunity of being heard to the appellant in support of his case for registration of the Trust u/s 12AB. Upon considering the entire set of documents and upon affording an opportunity of being heard to the appellant the Ld. CIT(E) to dispose of the application for grant of registration of the Trust under Section 12AB of the Act with a reasoned order.
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