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2013 (12) TMI 1595 - HC - Income TaxRegistration granted u/s 12AA (1) (b) cancelled - Held that:- The observation of the CIT is only a general observation and is not substantiated by any facts. It is pertinent to note that CIT has not pointed out that any part of the income spent other than the objects of the trust. In the absence of any such factual findings recorded by CIT, it cannot be said that the tribunal committed an error in setting aside the order of CIT and directing the CIT to renew the registration under Section 80G and also grant registration under Section 12AA of the I.T Act. - Decided in favour of assessee.
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