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2021 (6) TMI 574 - AT - Income TaxExemption u/s 11 denied - registration under section 12AA granted or not? - AO disallowed the deduction of expenses by taking view that assessee failed to produce the evidence regarding registration u/s 12AA - HELD THAT:- We find that the assessee claim was not considered on merit in absence of production of registration under section 12AA of the Act and considering the fact that the assessee was granted registration dated 26.06.2018, though it is effective from 15.10.2017. The contention of the assessee throughout the assessment proceedings and at the first appeal as well as before this Tribunal is that assessee-trust is registered under section 12A and the revenue authorities have not examined their own record nor refuted the contention of the assessee that the registration number provided by the assessee in its references are not corrected. As before moving fresh application, the assessee filed application under the provisions of Right to Information Act (RTI), for seeking the copy of registration certificate granted initially. The assessee has also placed on record the reply of CPIO and the order of First Appellate Authority under RTI. Moreover, on further filing fresh application for registration under section 12AA, the assessee was granted fresh registration. The grounds of appeal raised by the assessee required fresh consideration by the ld.AO in view of the decisions of Mayur Foundation [2004 (12) TMI 48 - GUJARAT HIGH COURT]. Therefore, the appeal is restored back to the file of ld.AO to consider the claim of assessee afresh by considering the various decisions as referred above and pass the order afresh in accordance with law without being influence of any of our observation. The assessee is also directed to provide complete details, evidences and information to the ld.Assessing Officer. Appeal of the assessee is allowed for statistical purpose.
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