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2020 (9) TMI 283 - AT - Income TaxExemptions u/s. 11 and 12 - appellant was allowed registration u/s. 12AA by the CIT concerned during the pendency of appeal - HELD THAT:- In the present case it appears that when the A.O. framed the assessment and the Ld. CIT(A) decided the first appeal, the assessee could not produce the certificate of Registration granted under section 12AA of the Act which the Ld. Counsel for the Assessee claimed that now the assessee in a position to produce the said certificate. We therefore by keeping in view the peculiar facts of this case and the principles of natural justice, deem it appropriate to set aside this case back to the file of the A.O. to be decided afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. Appeal of the Assessee is allowed for statistical purposes.
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