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2023 (1) TMI 1290 - ITAT RAIPURExemption u/s 11 - rejecting the application seeking registration u/s.12AA - CIT(E) after verifying the documents provided by the assessee-society found that the assessee society is generating substantial surpluses - HELD THAT:- On perusal of the impugned order, we found that the CIT(E) has provided only one opportunity to the assessee to provide the details as sought for, for which, as per assessee could not submit the details within the time. Looking to the above facts and circumstances of the case and in the interest of principle of natural justice, as fairly admitted by both the sides, we set aside the issue to the file of CIT(E) to re-adjudicate the same after providing adequate opportunity of hearing to the assessee. Appeal of assessee is allowed for statistical purposes.
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