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2017 (8) TMI 41 - DELHI HIGH COURTEligibility to registration as a charitable institution under Section 12A - application rejected on the ground that the documents which were required to be submitted by the Assessee not submitted - Held that:- The appeal filed by the Assessee against the said rejection before the ITAT, the Assessee was able to produce the documents to show that its income was in fact exempt under Section 10(23C)(iiiae). This was evident from the assessment order passed in the case of Assessee for AY 2013-14. Further, the Assessee had been allowed exemption under Section 11 of the Act by the ITAT in AY 1990-91 as well. It was noted by the ITAT that the Assessee had filed all the information before the ITO, Headquarters (Exemptions) as was evident from the paper book filed by the Assessee. There was no need for the ITAT to have remanded the matter to the Director of Income Tax (Exemptions) for a fresh determination. There was sufficient material to justify grant of registration to the Assessee under Section 12A of the Act - Decided against revenue
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