Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh
80G(5)(ii) of the Act, afresh on merits. The assessee is also directed to file the relevant details and documents, before learned CIT(Exemptions), as and when required by learned CIT(Exemptions). For statistical purposes, the appeal of the assessee is treated as allowed. 6. In the instant case, no sufficient opportunity of hearing was afforded to the appellant