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2020 (10) TMI 937 - AT - Income TaxApplication u/s 80G(5)(vi) rejected - charitable activity u/s 2(15) - assessee has been granted registration u/s 12AA - HELD THAT:- From the registration granted u/s 12AA that objects of the assessee were charitable in nature and assessee has been doing some activities. On the last date of hearing the CIT(E) called for certain explanation and details with regard to activities which according to Assessee have been sent vide letter dated 27.12.2017 through email on 29.12.2017. CIT(E) has passed the impugned order prior to it on 28.12.2017. Thus, it would show that assessee was interested in pursuing the matter and there was no justification for the Ld. CIT(E) to hold that assessee is not interested in pursuing the matter. Copy of the email of the O/o. Ld. CIT(E) dated 22.12.2017 is filed at page-128 of the PB in which even no date have been given for making the compliance. There were no justification to pass the impugned order on 28.12.2017 before waiting for the reply of the assessee which assessee has ultimately filed on 29.12.2017. The facts clearly show that the matter requires re-consideration at the level of the CIT(E) because the documentary evidence or record have not been considered and appreciated by him. In view of the above discussion, we set aside the impugned order. Appeal of the Assessee is allowed for statistical purposes.
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