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2018 (4) TMI 1647 - ITAT DELHIApplication for grant of registration u/s 12AA - HELD THAT:- After going through the letter and considering the fact that ‘F’ Bench of the ITAT Delhi [2017 (3) TMI 522 - ITAT DELHI] has remitted the issue back to the file of the Commissioner of Income Tax -Meerut to reconsider the assessee’s application for grant of registration u/s 12AA of the Income Tax Act, 1961 and the fact that the Commissioner of Income Tax (Exemption) has completed the set aside hearing and the order is awaited, it would be in the best interest of things if these two appeals are remitted back to the office of the Ld. Commissioner of Income Tax (Appeals) to adjudicate these appeals de novo after duly considering the outcome of assessee’s application before the Ld. Commissioner of Income Tax (Exemption) regarding registration u/s 12AA of the Income Tax Act, 1961. Accordingly, both the appeals are restored to the file of the Ld. Commissioner of Income Tax (Appeals) to adjudicate the issues afresh after giving due opportunity to the assessee to present its case as well as after duly considering the outcome of the assessee’s application for registration u/s 12AA
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