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2018 (12) TMI 284 - AT - Income TaxRejecting the application u/s 80G - whether conditions laid down under clause (i) to (v) of section 80G(5) are fulfilled or not? - Registration u/s 12AA allowed - Held that:- CIT (Exemptions) has not made any observation regarding violation of any condition laid down under clause (i) to (v) of section 80G(5) of the Act. Further we find that on a reply filed by the assessee on 16/01/2018, without giving any opportunity to the assessee for rebuttal, the learned CIT (Exemptions) has passed order against the assessee which is against the rules of natural justice also. Therefore, we deem it appropriate to remit the issue back to the file of learned CIT (Exemptions) who should consider the application of the assessee u/s 80G afresh keeping in view the decision of various Benches of the Tribunal and also keeping in view the spirit of conditions laid down in clauses (i) to (v) of section 80G of the Act. Needless to say, the assessee will be afforded reasonable and sufficient opportunity of being heard.
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