What is the reason for not instantiating an object at the time of declaration?

I had to delve into some VB6 code recently and I saw this pattern all over the place:

dim o as obj
set o = new obj

Why not this?

dim o as new obj

I remember from 15 years ago that there was a good reason for this, but I can't remember what it was now. Anyone remember? Is the reason still valid?

vb6

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