2011 (12) TMI 614

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....SHAILENDRA KUMAR YADAV, JM This appeal has been filed by the assessee against the order of the CIT-II Pune dated 14-5-2010. 2. The main grievance of the assessee is that in the earlier year exemption u/s 80G has been granted. The assessee also relied on circular dated 5-5-2009 issued by the Chief CIT placed on page 73 of the paper book, whereby the Chief CIT conveyed that in deserving cases, the....

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.... not granted earlier. In view of peculiar facts, the CIT was directed to examine afresh the registration u/s 12AA by condoning delay." Facts being similar, so following the same reasons, we restore this issue to the file of the CIT to examine the issue afresh. According to the learned AR the trust was granted all the benefits such as exemption u/s 12A, eligibility u/s 80-G etc., for past many yea....