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2022 (1) TMI 685 - AT - Income TaxExemption u/s 11 - rejecting approval u/s 12AA - assessee trust while filing the online application for grant of registration u/s 12A had on account of a bonafide mistake, inadvertently stated at Column 5a of its application in “Form No. 10A” that its case was that of registration under clause (ab) of sub-section (1) of Sec. 12A - HELD THAT:- We concur with the ld. A.R that the assessee trust which had filed an application seeking grant of registration u/s 12A of the Act, had inadvertently, on account of a bonafide mistake stated in its application in “Form No. 10A” that the same was filed under clause (ab) of sub-section (1) to Sec. 12A of the Act. Backed by the aforesaid facts, we are of the considered view, that in all fairness the matter requires to be restored to the file of the ld. CIT(Exemption) for de novo consideration of the assessee’s application i.e, after allowing an opportunity to the assessee to rectify the mistakes in the same. We, thus, in terms of our aforesaid observations restore the matter to the file of the CIT(Exemption).. The Ground of appeal No.1 is allowed for statistical purposes.
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