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2012 (1) TMI 34 - HC - Income TaxFund or institution established for charitable purposes - Application for registration u/s 10(23C)(iv) rejected by the Director General of Income Tax(Exemptions) on ground that records and accounts were not properly maintained – Held that:- In the present case, the reasons given in the order do not appear to be germane to the conclusion reached. As indicated the explanation/justification of the petitioner has not been considered. Keeping in view the aforesaid aspects we set aside the order and pass an order of remit and direct the respondent to decide the application for registration u/s 10(23C)(iv) afresh keeping in mind the observations made in the case of American Hotel and Lodging Association Educational Institute vs CBDT & others (2008 - TMI - 4477 - Supreme Court Of India).
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