Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2011 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (7) TMI 726 - AT - Income TaxRegistration u/s 12A - Learned CIT(A), without appreciating the binding force of the jurisdictional Tribunal’s order denied the exemption - Held that: it is not clear whether or not the Learned CIT(A) is upholding the action of Assessing Officer in denying exemption to the assessee under section 11 of the Act vis-à-vis the reasons given by the Assessing Officer for such denial, despite there being a decision of Jurisdictional Tribunal holding that the assessee is entitled to exemption under section 11 of the Act Whether the Learned CIT(A) can refuse to follow the orders of the jurisdictional ITAT - while it is the duty of the Learned CIT(A) to pass orders in terms of the earlier decision of the ITAT so long as the same is not suspended/reversed by Hon'ble High Court - Decided in favor of the assessee by way of remand to CIT(A)
|