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2018 (9) TMI 1013 - ITAT AMRITSARApproval u/s 10(23C)(VI) denied - proof of charitable activities - Held that:- We are of the considered view that the reasoning given by the ld. CIT(E) for rejection of the application u/s 10(23C)(vi)cannot be held as logical reasoning and therefore, considering the case of the appellant independently, the nature of its activities, 91.74 % of the gross receipts have been applied for educational purposes and fees are being charged according to the parameters of the Punjab University, therefore, we feel it appropriate to remand the case to the file of the ld. CIT(E) to decide afresh application of the Assessee/ Appellant filed u/s 10(23C)(vi) while taking into consideration, the observations and analyzations made above in this order, however, within three months from the date of this order, by affording reasonable opportunities of being heard to the appellant.
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