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2015 (10) TMI 1602 - AT - Income TaxRegistration under section 12A rejected - Held that:- Commissioner of Income-tax (Exemptions) was in a hurry to close the case and had given a very short time to the assessee, which establish the fact that the learned Commissioner of Income-tax (Exemptions) has not given sufficient opportunity of being heard to the applicant-society to substantiate its claim before him, which is contrary to the principles of natural justice. In the interests of justice, we set aside the issue in dispute to the file of the learned Commissioner of Income-tax (Exemptions) for deciding the issue afresh, after giving sufficient opportunity of being heard to the assessee-society, under the law. - Decided in favour of assessee for statistical purposes.
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