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2017 (2) TMI 1479 - AT - Income TaxExemption u/s 11 - application for registration under Section 12AA rejected - HELD THAT:- There is no dispute with regard to the fact that the Ld. CIT has rejected the application on the basis that no activity has been carried out, therefore, genuineness of the same cannot be commented upon. We therefore, following the judgement rendered in the case of CIT vs Vijay Vargiya Vani Charitable Trust [2015 (2) TMI 671 - RAJASTHAN HIGH COURT] set aside of the order the Ld. CIT and restore this application for registration under Section 12AA for decision afresh, to the file of Ld. CIT(E). Grounds raised in the appeal is allowed for statistical purposes.
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