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2023 (1) TMI 228 - HC - Income TaxExemption u/s 11 - registration u/s 12A Cancelled - HELD THAT:- We may note that suggestion of Mr Maratha that a fresh application may be filed, as the registration of the petitioner u/s 12A of the Act is still operable, in our view, would not be the most efficacious approach in the matter, given the fact that a detailed application is already available with the CIT (Exemption), Delhi. Therefore, in our opinion the best way forward would be to set aside the impugned order with a direction to the CIT (Exemption) Delhi to decide the application afresh after giving due opportunity to the petitioner and/or its authorized representatives to present the petitioner’s case. For this purpose, the authorized representatives of the petitioner will appear before the CIT (Exemption) Delhi on 06.01.2023 at 11 AM. CIT (Exemption), Delhi will give due opportunity to the authorized representative of the petitioner to place on record the relevant document/material and thereafter, will pass a speaking order. In case the order passed by the CIT (Exemption) Delhi is adverse to the interests of the petitioner, the petitioner will have liberty to assail the same, albeit, as per law.
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