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2020 (3) TMI 784 - AT - Income TaxApplication for approval u/s 10(23C)(vi) rejected - assessee is already granted registration u/s 12AA - HELD THAT:- On going through the decision in the case of Reva (Sunil) Educational Society [2019 (11) TMI 1099 - ITAT INDORE] and examining the facts of the instant appeal we are of the considered view that the issues raised before us are same and therefore following our own decision we restore the issue of approval u/s 10(23C)(vii) of the Act to Ld. CIT(Exemption) for necessary examination. Further registration u/s 12AA of the Act granted to the assessee should not be a bar for granting approval u/s 10(23C)(vii) of the Act. Needless to mention that opportunity of being heard should be provided to the assessee and all the issues raised in this appeal are restored to Ld. CIT (Exemption) for deciding afresh as per terms indicated above. - Decided in favour of assessee for statistical purpose.
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