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2018 (9) TMI 1835 - ITAT LUCKNOWApplication for exemption u/s 80G rejected - HELD THAT:- As the records demonstrates, on the date of hearing i.e. on 7/12/2017 assessee has filed detailed information before CIT (Exemptions), Lucknow in accordance to the questionnaire issued to it, which is placed in the paper book filed before us We notice that thereafter order was passed by CIT (Exemptions), Lucknow on 13/12/2017. It is evident that within a very short span of time, CIT (Exemptions), Lucknow has passed the order on 13/12/2017 and it is quite possible that entire documents, which were placed before him, might not have been looked into properly. These are matters which require detailed factual verification and CIT (Exemptions), Lucknow has requisite machinery to undertake such an exercise. Looking into the facts and circumstances of the case and in the interest of justice, we set aside the order of CIT (Exemptions), Lucknow and restore the matter back to his file to decide the issue afresh after verifying the facts of the case in accordance with the documents submitted by the assessee - Appeal of the assessee is allowed for statistical purposes.
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