Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2015 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (2) TMI 279 - AT - Income TaxRegistration u/s 12A rejected - Rejection of application for approval u/s 80G - Held that:- In the present case it appears that the details of the seminars and symposium etc. organized by the assessee society and the literature, newsletters and books on probiotics etc. were not furnished earlier so these were not available to the DIT(Exemption) for her examination and consideration. The claim of the assessee society for getting the registration u/s 12A of the Act is based on these documents. We, therefore, to meet the ends of justice deem it appropriate to remand this issue back to the file of the ld. DIT(Exemption) to be decided afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee society and by considering all the documents which are furnished first time before the ITAT.- Decided in favour of assessee for statistical purposes.
|