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2023 (6) TMI 120 - ITAT PUNEExemption u/s 11 - application seeking registration u/s. 12AA rejected - assessee failed to furnish the details as called for under the provisions of the Act - HELD THAT:- The assessee filed Form No. 10AB on 28-09-2022 which clearly shows that the assessee filed said application well within the time i.e. before 30-09-2022 and the said application was rejected for noncompliance by the assessee in furnishing required documents as sought by the CIT(Exemption), but however, the CBDT vide Circular No. 6 of 2023 clarified the time for filing Form No. 10AB was further extended till 30-09- 2023. Assessee shall be given an opportunity to furnish all the required documents as called by the CIT(Exemption) in the interest of justice. The order of CIT(Exemption) is not justified in cancelling the provisional registration granted on 06-04-2022 u/s. 12AB - along with the Circular No. 6 of 2023 dated 24-05-2023 issued by the CBDT, we deem it proper to remand the matter to the file of CIT(Exemption) for its fresh examination. The assessee is liberty to file evidences, if any, in support of its claim. Thus, the grounds raised by the assessee are allowed for statistical purpose.
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