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2020 (1) TMI 1299 - AT - Income TaxExemption u/s 11 - grating registration u/sec. 12AA - case of the assessee is that when the ld.CIT(E) granted registration, assessment is pending with the AO for the A.Y. 2006-07, therefore ld.CIT(E) ought to have granted registration from the A.Y. 2006-07 onwards - HELD THAT:- Assessee has not filed any evidence to support his argument that the assessment for the A.Y. 2006-07 is pending with the Assessing Officer and for registration, the assessee has filed the application in Form No.10A on 29/05/2008 only, therefore ld.CIT(E) granted registration taking into consideration of Form No.10A. No infirmity in the order of the ld. CIT(E), on this count also assessee is not having any case. Section 10(23C) approval - assessee has not filed any details in respect of approval of section 10(23C), therefore ld. CIT(A) has denied the exemption and confirmed the order of the Assessing Officer. Even before us, the assessee has not filed any details in respect of 10(23C) for grant of approval, therefore we find no reason to interfere with the order passed by the ld. CIT(A). By considering the entire facts and circumstances of the case, we find no reason to interfere with the order passed by the ld. CIT(A). Application of proviso to section 12A(2), we find that the additional ground raised by the assessee is not maintainable in view of our observations in preceding paragraphs. Additional ground is hereby dismissed. - Decided against assessee.
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