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2015 (12) TMI 384 - AT - Income TaxRegistration u/s 12AA denied - Held that:- In perusal of the order of the DIT (Exemptions) denying denied registration u/s 12AA of the Act , it is apparent that he except relying on the office order dated 31.07.2007, has not specified any reasons for denial of registration. The copy of the order dated 31.07.2007 on which he relied has also not been supplied to the assessee nor even presented before the Tribunal. In view of the above facts, we are of the opinion that the assessee deserves to know the grounds on which its application for registration has been rejected. Therefore, in the interest of natural justice, we set aside the order of impugned order of the Director of Income-tax ( exemption) and remit the matter back for decide afresh, after giving due opportunity to the assessee. - Decided in favour of assessee for statistical purposes.
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