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2021 (6) TMI 463 - AT - Income TaxExemption u/s 11 - granting registration u/s.12AA - HELD THAT:- In the interest of justice, one more opportunity should be granted to the assessee since the mandate of Section 12AA of the Act requires that the Ld. CIT(Exemption) should satisfy himself regarding objects of the trust and genuineness of the activities of the trust. That when the requisite details, once it would be filed by the assessee, in such circumstances, CIT(Exemption) would be able to adjudicate the issue on merits. With these observations, we set aside the order of the Ld. CIT(Exemption) and remand the matter back to his file to re-adjudicate while complying with the principles of natural justice and as per law. Appeal of the assessee is allowed for statistical purposes.
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