Section 80G registration requires proper consideration of documentary evidence; matter remitted for fresh decision.

Denial of registration under section 80G was set aside because the authority did not properly examine the assessee's documentary evidence and submissions. The record also left it unclear whether all relevant material relied on by the assessee had been before the authority when the application was decided. Fresh consideration was therefore required, and the application was remitted to the CIT(Exemption) to be decided anew in accordance with law after taking the submissions and documentary evidence into account.

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Issues: Whether denial of registration under section 80G was sustainable when the assessee's documentary evidence and submissions were not duly considered.

Analysis: The order denying registration was found to have proceeded without properly examining the documentary material filed by the assessee. It was also not clear whether all relevant material relied upon by the assessee was before the authority when the application was decided. In these circumstances, a fresh consideration of the application on the basis of the record and submissions was warranted.

Conclusion: The matter was remitted to the CIT(Exemption) to reconsider the application afresh in accordance with law after taking the assessee's submissions and documentary evidence into account.

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