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2017 (5) TMI 1170 - HC - Income TaxGrant of registration u/s 12AA - whether the Trust failed to establish genuineness of its actual activities? - Held that:- Looking to the reasons given by Income Tax Appellate Tribunal, Circuit Bench, Ranchi in allowing the claim it appears that factually wrong aspects have been appreciated and wrongly this appeal has been allowed of the respondent. It has been observed by the Income Tax Appellate Tribunal that there was an application for renewal of the registration. It is factually a wrong aspect of the matter. Moreover, previously the registration was granted under Section 12AA is also not a fact of this case. It ought to be kept in mind by the Income Tax Appellate Tribunal that whenever they decide more than one matter, all care should have been taken for factual aspects of each & every case, otherwise, this type of error is bound to occur. In view of these facts, we, hereby, quash and set aside the order passed by the Income Tax Appellate Tribunal, Circuit Bench, Ranchi and we hereby remand the matter to Income Tax Appellate Tribunal, Circuit Bench, Ranchi for its afresh decision.
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