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2021 (10) TMI 916 - AT - Income TaxExemption u/s 11 - granting registration u/s 12AA denied - whether the assessee is entitled for registration with effect from Assessment Year 2016-17? - HELD THAT:- There is no dispute with regard to the fact that originally the assessee had made application seeking registration u/s 12AA of the Act on 20.11.2015. The said application was rejected by the Ld. CIT(Exemption) on the ground that the assessee failed to produce the requisite details, however, the Ld. CIT(Exemption) had given liberty to apply afresh From the order of the Ld. CIT(Exemption), it is evident that the liberty was given to the assessee to comply with and furnishing the requisite details. Therefore, in our considered view, under the peculiarity of facts narrated hereinabove, the Ld. CIT(Exemption) should have granted registration w.e.f. Assessment Year 2016-17 as requested by the assessee. - Decided in favour of assessee.
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