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2021 (4) TMI 990 - AT - Income TaxDenying u/s. 11 exemption for want of Section 12AA registration - HELD THAT:- We notice from a perusal of the Revenue's paper book that the CIT(E), Hyderabad has filed his clarification that the assessee's returns/acknowledgments upto A.Y. 2005-06 bear registration number u/s. 12A 2B-ACCTS-718-10A-VOL-AI-0665 which could not be traced despite the best of the efforts made from the departmental authorities' side. The fact also remains that this is not the Revenue's case that there has been any change in assessee's activity undertaken all along. We therefore reverse the DCIT's order under challenge in the instant 12AA registration process for want of jurisdiction and restore Section 12AA issue back to the CIT(Exemptions) for his appropriate adjudication as per law within three effective opportunities of hearing. It is made clear that assessee shall be at liberty to file all the relevant evidence not only qua to its activities carried out throughout but also that pertaining to the exemption relief granted in the preceding assessment years. This assessee's appeal is accepted for statistical purpose in above terms.
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