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2019 (5) TMI 634 - HC - Income TaxGrant registration u/s 12AA and grant approval u/s 80G - objectives of the assessee society are not charitable in nature or not? - independent reasons by ITAT in order - HELD THAT:- Tribunal was required either to accept the reasons and dismiss the appeal or not to accept it. If it did not accept the reasons, it was obliged to give its own reasons and dispose of the appeal. In the alternative, it had the option of remanding the matter back to the commissioner. It had followed neither of the two courses. This impugned order of the tribunalis absolutely erroneous in law. It is set aside. We remand the matter back to the tribunal to decide the issues involved in accordance with law within a period of six months from the date of communication of this order with reasons and upon hearing the parties. The tribunal will have the option to remand the matter back to the commissioner with proper reasons, if the occasion so arises.
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