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2024 (8) TMI 350 - AT - Income TaxRejection of the application Form No. 10AB u/s 12AB 80G(5) - HELD THAT - Assessee institute had remained divested of sufficient opportunity to put forth its case and furnish the requisite details in the course of the proceedings before the CIT(E) therefore the matter requires to be revisited by the latter. Accordingly we herein restore the matter to the file of the CIT(Exemption) Bhopal with a direction to re-adjudicate the same. Needless to say the CIT(Exemption) Bhopal shall pass a fresh order after affording a reasonable opportunity of being heard to the assessee institute. Thus the Ground of appeal raised by the assessee institute is allowed for statistical purposes in terms of the aforesaid observations. As we have restored the matter to the file of the CIT(Exemption) Bhopal with a direction to re-adjudicate the same therefore we refrain from adverting to and therein adjudicating the contentions advanced by the Ld. AR as regards the merits of the case before us. Appeal of the assessee institute is allowed for statistical purposes.
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