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2017 (2) TMI 1441 - AT - Income TaxApplication for registration u/s 12AA rejected - HELD THAT:- The assessee filed, inter alia, a copy of the Registration Certificate dated 11.07.2000, issued by the ld. CIT, granting registration to the assessee u/s 12A(a) of the Act, w.e.f. 01.04.1998. In the Synopsis filed before us, as well as in the arguments made, the assessee has stated that admittedly, this Certificate could not be filed before the ld. CIT(E). In the interest of justice, we remit this matter to the ld. CIT(E), to re-decide the assessee’s application after taking into consideration the above Certificate. The assessee, no doubt, shall co-operate in the fresh proceedings before the ld. CIT(E) and all pleas available to the assessee under the law shall remain so available to it.
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