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2012 (10) TMI 248 - PUNJAB AND HARYANA, HIGH COURTDenial of grant of exemption under Section 10(23C) (iiiad) to registered society - Held that:- As the accounts and the balance sheets for the earlier years and the year under consideration were produced before the AO & the report which was furnished by the AO stating that no such material had been produced was wrong and on the assessee submission that even if what has been recorded by respondent No.3 in the order, the petitioner is now prepared to produce the relevant record once again before him for deciding the application for exemption afresh in case an opportunity is provided to it in the interest of justice, it appropriate to remand the matter to respondent No.3 to adjudicate the same after affording an opportunity to the petitioner to produce the books of account including balance sheets - in favour of assessee by way of remand.
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