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TMI Blog2012 (7) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... LANI, J.M:: These are two appeals by the assessee assailing refusal of registration u/s 12AA and 80-G of the Income-tax Act. Respective grounds raised in these appeals are as under: ITA 4641/Del/11: "1. That the CIT has wrongly dismissed the application for Registration u/s 12AA of the Income-tax Act, 1961, without giving appropriate opportunity and ignoring all merits of the case. 2. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for Registration u/s 80G of the Income-tax Act, 1961, without giving appropriate opportunity and ignoring all merits of the case. 2. That the ld. CIT has also wrongly concluded that the aims & objects of the trust are not of charitable nature, making it a ground of rejection of registration u/s 12A and thereby rejecting approval u/s 80G. 3. That the ld. CIT had wrongly ignored the fact that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the required documents, audited accounts along with copies. JCIT vide letter F.No. 1419 dated 19-7-2011, however, did not recommend the case for registration. Thereafter, CIT required the appellant to submit information, as mentioned in para 3 of the order. According to CIT the applicant could not furnish most of the informations/ documents to substantiate the charitableness of the objects and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Ld. CIT on 19- 8-2011 and all requisite information/ explanations vis-à-vis the books of accounts of the trust, the activities of the trust for the limited period of existence, documents in support of the above, details of the officers of the trust, the clarifications regarding object of the trust etc. were duly submitted/ produced before the Ld. CIT. 3.1. Ld. counsel submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l that CIT failed to consider the claim of the applicant on merit, without considering the record and affording opportunity of being heard to the applicant on alleged non compliance. In the interest of natural justice we deem it fit and proper to restore the issues in question i.e. registration u/s 12AA/80G, back to the file of CIT for decision afresh on merit in accordance with law, after affordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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