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2022 (1) TMI 146 - AT - Income TaxExemption u/s 11 - registration claimed by the assessee u/s 12A - DR submitted that Hon'ble High Court has rightly remitted back the issue back to the Tribunal as the Tribunal had allowed appeal of the assessee by granting registration u/s.12A without recording the satisfaction regarding genuineness of the activities of the trust and therefore it was prayed that the appeal filed by the assessee may be dismissed - HELD THAT:- Assessee filed index of all ledger account along with bank passbook along with corpus donations and acknowdgment of ITRs on earlier years. At pg.12 again there is a copy of letter addressed to CIT-1 by the assessee wherein the supporting documents regarding genuineness of activities were stated to have been filed before him. However, the paper book filed by the assessee does not contain any evidences regarding genuineness of activities filed before CIT(E). Therefore, in this obtaining situation, we are unable to record such necessary satisfaction, as ordered by the Hon'ble High Court regarding genuineness of activities of the Trust. Accordingly, we remit the issue back to ld. CIT(E) who, on the basis of documents filed by assessee or to be filed by the assessee, will readjudicate the issue and will decide the appeal accordingly. The assessee will be at liberty to file any other documents in support of its claim for registration - Appeal of the assessee is allowed for statistical purposes.
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