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2019 (9) TMI 1175 - ITAT BANGALOREExemption u/s. 11 denied - registration granted u/s. 12AA withdrawn - HELD THAT:- Now this order of ld. CIT(E) u/s. 12AA(3) of the IT Act cancelling the registration earlier granted u/s. 12AA is already set aside by the tribunal and such Tribunal order is upheld by Hon'ble Karnataka High Court and therefore, we feel it proper to restore the matter back to the file of AO to decide the issue on merit regarding the eligibility of assessee for exemption u/s. 11 of the IT Act. We order accordingly. We want to make it clear that the AO should pass necessary order as per law after providing adequate opportunity of being heard to assessee. We do not make any comment regarding the allowability of exemption to the assessee u/s. 11 of the IT Act.
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