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2022 (11) TMI 247 - HC - Income TaxDeduction u/s 80G - reason for rejecting the application of the Respondent is that the Respondent was collecting capitation fees for allotment of medical seat etc., and was not properly accounting it and that later after a search proceedings was conducted, offered to pay tax - HELD THAT:- Though the present Appeal was admitted to answer the aforesaid substantial questions of law, we are of the view that the fundamental issue which goes to the root of the issue as to whether the Respondent was eligible for deduction u/s 80G will depend on the continuance of registration granted to the respondent Assessee u/s 12(A) (a) which is now subject matter of a show cause proceeding and is pending before the Appellant herein in terms of order [2019 (7) TMI 1958 - MADRAS HIGH COURT] We are therefore inclined to dispose of this Appeal without answering the aforesaid substantial questions of law raised as a decision has to be taken on facts and law and by the Appellant whether the respondent assessee is entitled to regularisation under Section 12(A) (a) - We are therefore inclined to quash the impugned order passed by the Tribunal and remit the case to the Appellant for passing a fresh order on the application filed by the Respondent u/s 80 G after further order is passed in the show cause notice dated 21.07.2008 seeking to cancel registration granted to the petitioner under Section 12(A) (a). The order passed by the Tribunal dated 12.12.2008 is set aside and the case is remitted back to the Appellant to pass a fresh orders on the application filed by the Respondent assessee dated 11.03.2008, after affording an opportunity of hearing to the Respondent assessee preferably, within a period of three months from the date of receipt of a copy of this order or under Section 12(A) (a) which ever is later.
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