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2022 (1) TMI 944 - HC - Income TaxExemption u/s 11 - Grant of registration u/s 12A - Commissioner held that respondent / assessee had not obtained permission from the Central Board of Direct Taxes while earning income abroad. Thus, it had violated provisions of the Act - ITAT directing the Commissioner of Income Tax (Exemptions) to grant registration under Section 12A if the objectives and activities of the Respondent-assessee are the same as for the assessment year 2020-21?- HELD THAT:- Tribunal had taken note of the fact that for the next Assessment Year 2020-21 respondent / assessee has been granted registration by the Commissioner of Income Tax (Exemptions) under Section 12A of the Act which would imply that the Commissioner was satisfied about the charitable nature of assessee’s activities. In view of above, Tribunal thought it fit and proper to remand the matter back to the file of the Commissioner of Income Tax (Exemptions) with the direction to grant registration under Section 12A of the Act if the objectives and activities of the respondent / assessee are found to be the same by the Commissioner of Income Tax (Exemptions) while granting registration under Section 12A for the Assessment Year 2020-21. Tribunal has only asked the Commissioner to examine the claim of the respondent / assessee for the assessment year under consideration keeping in mind the factors which prevailed upon the Commissioner in acceding to such claim of the respondent / assessee for the succeeding assessment year on the principle of parity. Such a direction cannot be said to be illegal - No substantial question of law.
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