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2020 (8) TMI 674 - AT - Income TaxApplication for registration u/s.12AA rejected - Exemption u/s 11 - HELD THAT:- CIT(Exemption) has analyzed legal periferi of exemption u/s.11 of the Act and registration u/s.12AA of the Act. He has not brought on record the examination of Memorandum of Articles of the assessee Trust/ Institution. CIT(Exemption) in his entire order has not dealt with the examination of the objects of the assessee Trust/Institution and has also not given specific findings on the genuineness of the activities carried on by the Trust vis-à-vis facts as well as documents on records. This is more so, because the assessee Trust/Institution has not furnished the requisite details as called for by the Ld. CIT(Exemption) and therefore, we are of considered view, in the interest of justice, the Ld. CIT(Exemption) should re-adjudicate the matter on examining facts viz. (i) charitable nature of the objects of the assessee Trust/Institution (ii) genuineness of the activities carried on by the assessee Trust/Institution. Remit the matter back to his file for adjudicating the same as per directions mentioned aforesaid following the principles of natural justice. At the same time, the assessee Trust/Institution is directed to furnish requisite details as called for by the Ld. CIT(Exemption) for determining the case on merits. CIT(Exemption) should come out with a speaking order. The matter is therefore, restored to the file of the CIT(Exemption). Appeal of the assessee is allowed for statistical purposes.
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