2021 (5) TMI 775

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.... ORDER Waseem Ahmed, Member (A) The captioned appeal has been filed at the instance of the Assessee against the order of the Learned Commissioner of Income Tax(Exemption), Ahmedabad, dated 03/03/2020 (in short "Ld. CIT(E)") arising in the matter of assessment order passed under s. 295 of the Income Tax Act, 1961 (here-in-after referred to as "the Act"). 2. The assessee has raised the fol....

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....facts that all details are submitted on e-proceeding portal and accordingly Ld. CIT(Exemption) ought to have granted the registration. It be so held now. 3. The only issue raised by the assessee is that the "Ld. CIT(E)" erred in rejecting the application made u/s. 12AA(1)(b)(ii) of the Act. 4. At the outset the Ld. AR, for the assessee submitted that the "Ld. CIT(E)" has rejected the applica....

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....f the above, the Ld. AR before us contended that the matter can be set aside to the file of the "Ld. CIT(E)" with the direction to consider the necessary details already filed with him afresh for further adjudication. 5. On the other hand the Ld. DR did not raise any objection if the matter is set aside to the file of "Ld. CIT(E)" for fresh adjudication as per the provision of law. 6. We hav....

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....that the assessee claimed to have filed various details before the Ld. CIT(E) but the same were not considered by the Ld. CIT(E). 6.1. Accordingly, in our considered view the "Ld. CIT(E)" should have granted one more opportunity to the assessee if he was not satisfied with the details filed by the assessee. Accordingly, in the interest of justice and fair play, we are inclined to give more oppo....