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2018 (9) TMI 1410 - AT - Income TaxGrant of Registration u/s 12A rejected - none of its object are covered within the definition of charitable purpose as given in Section 2(15) - Held that:- Since, before the CIT(Exemptions), the assessee has not elaborated the documentary evidences in respect of aims and objects of the assessee Institute regarding education provided to the general public order of the CIT(Exemptions) is also not elaborate as to how the assessee fail to conduct the object of the assessee Institute. The contentions taken by the Ld. DR are the principles of law but it can be followed when the proper adjudication of the matter is done. In the present case CIT(Exemption) has not taken proper cognizance of the correct state of the assessee society’s purpose and object. Thus, it will be appropriate to remand back these issues before the CIT (Exemptions) for looking into the same and the assessee also should provide all the required evidences before the CIT(Exemptions). - Decided in favour of assessee for statistical purpose.
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