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2023 (5) TMI 414 - AT - Income TaxRejecting application in form 10AB u/s 12AB - non satisfaction of genuineness of the activities of the trust - assessee submitted that if given an opportunity of hearing, he shall diligently comply with the same and produce all required documents to the satisfaction of Ld. CIT(Exemption) in support of the eligibility of the applicant’s application for grant of registration of the Trust under Section 12AB - HELD THAT:- As in the interest of justice, the case is being set-aside to the file of Ld. CIT(Exemption) for denovo consideration of the application of the assessee Trust for registration under Section 12AB of the Act and to pass appropriate orders after considering the documents filed by the applicant / assessee in accordance with law. Appeal of the assessee is allowed for statistical purposes.
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