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2022 (12) TMI 1086 - ITAT VISAKHAPATNAMApproval u/s 80G(5) - application for registration in Form No.10AB rejected on non submission of mandatory information - HELD THAT:- It is apparent from the records that the assessee has submitted most of the information asked for in the notice of hearing such as PAN, Society Registration Certificate, Bye Laws, Details of Members of the Society, copies of income tax returns, financial statements at the time of submission of application for registration u/s 80G itself before the Ld.CIT(E). On perusal of the written submissions filed in the paper book and the medical reports submitted by the assessee, we find that it is a fit case to grant one more opportunity of being heard to the assessee to furnish all the details / information sought by the Ld.CIT(E) - We set aside the order passed by the Ld.CIT(E) and remit the matter back to the file of the Ld.CIT(E) with a direction to grant one more opportunity of being heard to the assessee. Appeals of the assessee are allowed for statistical purpose.
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