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2020 (4) TMI 17 - AT - Income TaxExemption u/s 11 - application for registration u/s.12AA rejected - As per CIT(Exemption) assessee trust had generated huge surplus in all years and no details were furnished with respect to the fact that the surplus generated was ploughed back to the beneficiaries or utilized for the charitable purposes - entire decision of the Ld. CIT(Exemption) is based on survey report - HELD THAT:- Nowhere in the order of the Ld. CIT(Exemption), it comes out that the assessee was given opportunity to counter the survey report or to make any submission in respect thereof before the Ld. CIT(Exemption). That further, opportunity was also not possible since the very next day i.e. on 30.05.2019, the Ld. CIT(Exemption) has passed his order rejecting the application of the assessee trust. CIT(Exemption) has not come out with a reasoned order and his findings as per the relevant documentary evidences submitted are missing wherein he has only relied on the survey report and even did not provide the assessee any opportunity to make submissions regarding the said survey report. We take guidance from the judgment of Shri Anjaneya Medical Trust Vs. CIT [2016 (3) TMI 30 - KERALA HIGH COURT] and considering the totality of facts and circumstances, in the interest of justice, we set aside the order of the Ld. CIT(Exemptions) and restore the matter back to his file to adjudicate the issue in accordance with law and as per the principles laid down in the findings of the Hon’ble High Court decision (supra.) after providing reasonable opportunity of hearing to the assessee trust. - Appeal of the assessee trust is allowed for statistical purposes.
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