Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2014 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (5) TMI 967 - AT - Income TaxEx-parte order – Opportunity of hearing not given - Rejection of registration application u/s 12AA(1)(b)(ii) of the Act – Held that:- The DIT (Exemption) called for details and documents vide letter dated 01.10.2012 and thereafter, before rejecting the application for registration of the trust, did not allow any other opportunity to the assessee to present its case before him - it would be in the interest of justice that the matter to be remitted back to the DIT(Exemption) for fresh adjudication – Decided in favour of Assessee.
|