Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2021 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (4) TMI 96 - AT - Income TaxApplication seeking approval u/s 80G - assessee has been granted approval u/s 12A - HELD THAT:-It is seen that the assessee continues to enjoy registration u/s 12A of the Act and, therefore, their appears to be no apparent reason for which the assessee’s request for recognition u/s 80G of the Act was denied. In our considered opinion, interest of substantial justice would be served, if the Ld. CIT(E) re-considers the assessee’s application. Accordingly, we restore this file to the office of Ld. CIT(E) with a direction to consider the application of the assessee keeping in mind that the assessee enjoys registration u/s 12A of the Act after giving proper opportunity to the assessee to present its case. Appeal of the assessee stands allowed for statistical purposes.
|