Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2014 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 1154 - AT - Income TaxDisallowance of exemption u/s. 11 - Held that:- CIT(A) while dismissing the revenue’s appeal has held Since the Hon’ble Tribunal has restored the registration u/s. 12A granted to the appellant-Trust, exemption u/s. 11 cannot be denied to the appellant trust. Hence, the A. O. is directed to grant exemption u/s. 11 of the Income Tax Act, given that the appellant’s registration is restored. Since CIT(A) has restored the registration of assessee by following the decision of Tribunal in assessee’s own case passed [2012 (2) TMI 659 - ITAT KOLKATA] and Ld. Sr. DR is unable to point out any mistake in the said order, we find no infirmity in his order and the same is hereby upheld. This appeal of revenue is dismissed.
|