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TMI Blog2017 (9) TMI 1678X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 29.06.2015 and such reply was received by the office of CIT(E) on 26.11.2015 i.e. before passing of the impugned order - the assessee has also enclosed the photocopy of the MOA and the original was also brought on the same date. No justification for denial of registration u/s 12AA r.w.s. 12A and exemption u/s 80G to the assessee. We, therefore, direct the ld. CIT(E) to grant registration u/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. CIT vide letter dated 29.06.2015 directed the assessee to file certain details in support of its claim of registration u/s 12AA and exemption u/s 80G of the I.T. Act. The assessee was ITA Nos.6817 6818/Del/2015 also required to produce the original Trust Deed. He submitted that the case was originally fixed for hearing on 29.07.2015. Since nobody appeared another letter was issued by the Off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ld. CIT has granted registration section 12AA r.w.s. 12A vide order dated 08.06.2016 from assessment year 2006-07. Similarly, vide order dated 08.06.2016 he has also granted the exemption u/s 80G from assessment year 2016-17 onwards. He submitted that the assessee is running a school since last so many years. The requisite details for grant of registration has already been filed and, therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s 12AA r.w.s. 12A and refusal of exemption u/s 80G of the I.T. Act. From the order of the CIT(E), we find the denial for registration u/s 12AA as well as exemption u/s 80G is due to non-submission of the details especially the original copy of the Trust Deed along with certified copy. However, from the Paper Book filed by the assessee, we find that the assessee has filed para- wise details to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17. Under these circumstances, we find no justification for denial of registration u/s 12AA r.w.s. 12A and exemption u/s 80G to the assessee. We, therefore, direct the ld. CIT(E) to grant registration u/s 12A and exemption u/s 80G of the I.T. Act as requested by the assessee. 6. In the result, both the appeals filed by the assessee are allowed. Order pronounced in the open Court on 25.09.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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