CIT(E) cannot reject application for registration u/s. 80G(5)(iii) in hyper technical manner

Agrasain Bhawan Trust Regd Vs DCIT (ITAT Delhi) ITAT Delhi held that CIT(E) has rejected application for registration u/s. 80G(5)(iii) of the Income Tax Act without giving cogent reason by disposing the matter in hyper technical manner without discussing on merits is not tenable in law. Accordingly, matter remanded back to CIT(E) Facts- The present appeal has been filed against order passed by the Commissioner of Income Tax (Exemption), Delhi by which the application filed by the assessee / appellant in form 10 AB under clause (iii) of first proviso to sub section (5) of Section 80G of the In...