TMI Blog2014 (7) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... tated to have been undertaken by it - it will clarify all issues by removing doubts/apprehensions of the DIT(E), if another opportunity is given – thus, the matter is liable to be remit back to the DIT(E) for fresh adjudication - If at all the DIT(E) comes to an opinion that objects of assessee do not come within the meaning of charitable purpose as provided u/s 2(15), he must provide adequate reasons for coming to such conclusion – Decided in favour of Assessee. - ITA No. 1559/Hyd/2012 - - - Dated:- 18-6-2014 - Shri B. Ramakotaiah And Shri Saktijit Dey,JJ. For the Petitioner : Shri D.V. Rao For the Respondent : Shri Solgy Jose T. Kottaram ORDER Per Saktijit Dey, A. M. This appeal of the assessee is directed ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... haritable purpose as defined in section 2(15) of the Act. Further, the DIT(E) observed that though a specific query vide Sl. No. 13 of the questionnaire was raised to indicate certainty of the objects and classification of the objects under different heads like medical relief, education, relief of poor or any other object of general public utility, however, assessee institution has not clarified on such issue by leaving specific column blank. In view of the aforesaid, the DIT(E) came to a conclusion that the assessee cannot be allowed registration u/s 12A of the Act. Accordingly, he rejected the application filed by the assessee institution. 3. We have heard the parties and perused the materials on record. It is the contention of the lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the objects under different heads appears to be vague. We fail to understand what the DIT(E) actually meant by that. Further, it is not clear whether the DIT(E) has granted adequate opportunity to the assessee to substantiate its claim in respect of the campaigns stated to have been undertaken by it. Therefore, considering the submission of the learned AR that it will clarify all issues by removing doubts/apprehensions of the DIT(E), if another opportunity is given, we are inclined to remit this matter back to the file of DIT(E), who shall decide the issue afresh after affording reasonable opportunity of being heard to the assessee institution. If at all the DIT(E) comes to an opinion that objects of assessee do not come within the meaning ..... X X X X Extracts X X X X X X X X Extracts X X X X
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