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2021 (2) TMI 648 - HC - Income TaxDeemed approval of application u/s 12A - application u/s 12A not decided within a period of six months - HELD THAT:- Looking into the substantial question of law and after hearing of the learned counsel for the parties as the factum of submission of application has not been considered by the Tribunal, it is the assessee who has established that he has submitted an application under Section 12A of the Act and therefore, the Tribunal has erred in law and facts in accepting the genuineness of application. Resultantly, the matter is remanded back to the Tribunal and the parties shall be free to place all documents and shall be free to put forth their contentions in respect of the aforesaid issue. Parties shall appear before the Tribunal on 15.02.2021.
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