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2012 (7) TMI 461 - AT - Income TaxRefusal of registration u/s 12AA and 80-G of the Income-tax Act - Assessee submitted the required documents, audited accounts along with copies - specific non compliance is not mentioned - CIT, for want of information, rejected the applications of the applicant for registration u/s 12AA as well as u/s 80G of the I.T. Act – Held that:- CIT has not indicated the nature of information not furnished and without considering the documents filed by the applicant along with applications for registration u/s 12AA/80G has rejected assessee’s claim solely on the ground that applicant could not file most of the informations call for . We find force in the argument of ld. counsel that CIT failed to consider the claim of the applicant on merit, without considering the record and affording opportunity of being heard to the applicant on alleged non compliance – matter ramanded to CIT - appeal allowed for statistical purposes only
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