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2024 (3) TMI 817 - AT - Income TaxRegistration u/s 80G(5) - application rejected as assessee has mentioned in Form No. 10AB that one of it’s objects is “religious” in nature - Assessee submitted that on perusal of the trust deed submitted before Ld. CIT(E), it can be seen that the objects of the trust which have been mentioned are medical relief, educational objects, general public utility, preservation of environment etc. - HELD THAT:- CIT(E) while rejecting the application filed by the assessee has summarily rejected the application without analyzing the facts of the assessee’s case. CIT(E) has not pointed out any specific object in the trust deed which could be termed as “religious” in nature. CIT(E) has also not analyzed whether any expenditure was incurred by the applicant towards “religious” purposes. We also observe that the applicant had filed written submissions on two occasions and there has been no non-compliance on part of the applicant trust in response to notices issued by CIT(E). CIT(E) did not confront the applicant trust with regard to it’s observation that one of the objects of the assessee trust is religious in nature and simply proceeded to dismiss the application filed by the applicant without provided any opportunity of hearing to the applicant to rebut the findings made by CIT(E) which formed the basis of rejection of application by the applicant trust. Accordingly, looking into the instant facts, in the interest of justice, the matter is being restored to the file of the Ld. CIT(E) for de-novo consideration after giving due opportunity of hearing to the assessee, in accordance with law. Appeal of the assessee is allowed for statistical purposes
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