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2022 (3) TMI 1130 - AT - Income TaxDeduction u/s 80G(5)(vi) - appellant had withdrawn its application filed in form No. 10A - HELD THAT:- CIT(E) has rejected the application of the assessee moved U/s 80G(5)(vi) of the Act in limini on an erroneous premise that the said application was withdrawn by the assessee/applicant. Whereas the fact of the matter is that the assessee had moved an application for seeking withdrawal of the application u/s 12A. As submitted that appropriate exemption u/s 80G was also granted vie order dated 31/03/2012 which was renewed from time to time and remained renewed up to 31/03/2021 - AR has also drawn our attention to the fact that approval U/s 80G(5)(vi) of the Act has already been accorded to the assessee i.e. M/s Balaji Charitable Trust for subsequent years w.e.f. A.Y. 2022-23 to 2026-27 vide order of approval dated 24/09/2021. The same has already been placed on record therefore, considering the totality of the facts and circumstances of the case, we quash and set aside the impugned order passed by the ld. CIT(E) and restore back the matter to the file of ld. CIT(E) with a direction to pass a fresh order on an application filed by the assessee U/s 80G(5)(vi) of the Act while taking into consideration the above discussed documents - Appeal of the assessee is allowed for statistical purpose.
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