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2014 (12) TMI 257 - HC - Income TaxNature of activity of assesse charitable or not u/s 2(15) – Whether the activity of the assessee falls within the description of Section 2(15) of the Act – Held that:- CIT(A) relied on the orders of assessment for AYs 2003-04 to 2008-09 and directed the AO to re-compute the income of the assessee in terms of Sections 11 to 13, keeping in view that the Commissioner of Income Tax-II, Kanpur had already granted registration u/s 12AA - CIT(A) has simply relied on certain orders for previous assessment years without having regard to the facts pertaining to the assessment year in question – thus, the matter is remitted back to the CIT(A) for fresh consideration – Decided in favour of revenue.
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