No denial of sec. 12AA registration merely on basis of reply to explanation sought by CIT(E)

INCOME TAX: Where assessee-society, formed with an object of running a school, filed an application under section 12AA which was rejected, in view of fact that no reasonable opportunity was granted to assessee to establish its case for registration and, moreover, impugned order was passed merely on basis of reply given to certain explanations sought by Commissioner (Exemption), order so passed deserved to be set aside

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