In the case of Aashray vs CIT (Exemption), ITAT Agra has held that:
The appeal of the assessee is allowed for statistical purposes, the Commissioner (exemption) is directed to examine the objects of the assessee and find out whether the objects of the assessee are charitable in nature or not on the basis of the material available on record. The assessee is also directed to file all the information as sought by her in Para 4 of her order. The Commissioner (exemption) may examine any other material available on record to find out whether the assessee was carrying out the charitable activities or not. The Commissioner (exemption) is directed to decide the issue within the 4 corners of the law laid down by the Hon’ble Supreme Court in the matter of Ananda Social & Educational Trust (supra) and relevant provision of ACT , after providing the opportunity of hearing to the assessee. Needless to say, in case the Commissioner finds the objects of the assessee are charitable in nature, then the Commissioner shall issue the registration to the assessee society from the date of application filed by the assessee.
Reportedly the assessee said in the appeal that the learned Commissioner of Income Tax (Exemption), Lucknow has erred in law and on facts in passing the rejection order without providing sufficient opportunity of being heard and thus is against the principles of natural justice.
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