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2021 (5) TMI 775 - AT - Income TaxRegistration u/s. 12AA(1)(b)(ii) denied - assessee submitted that the "Ld. CIT(E)" has rejected the application for the registration u/s. 12AA(1)(b)(ii) of the Act without considering the necessary details filed in response to the notices issued by the "Ld. CIT(E)" - HELD THAT:- The proviso to section 12AA(1) of the Act requires to grant an opportunity of being heard to the assessee before rejecting the registration application file by the assessee. Thus it is clear that the requirement of providing reasonable opportunity to the assessee is expressly inbuilt in law itself governing the procedure for registration. It is also evident from the order of the "Ld. CIT(E)" that the assessee vide letter dated 03/02/2020 has made part compliances. Thus it is not the case that the assessee has failed to comply the notices issued by the "Ld. CIT(E)" completely. As, such the part compliance by the assessee was accepted by the Ld. CIT(E) himself in his order. We also note that the assessee claimed to have filed various details before the Ld. CIT(E) but the same were not considered by the Ld. CIT(E). Accordingly, in our considered view the "Ld. CIT(E)" should have granted one more opportunity to the assessee if he was not satisfied with the details filed by the assessee. Accordingly, in the interest of justice and fair play, we are inclined to give more opportunity to the assessee for placing its points of contention before the "Ld. CIT(E)" - Decided in favour of assessee for statistical purposes.
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