Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (6) TMI 1165 - AT - Income TaxEligible for registration u/s 12AB - application of the assessee was rejected without giving adequate opportunity to the assessee / applicant to present its case on merits - 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 u/s 12AB of the Act and to pass appropriate orders after considering the documents filed by the applicant / assessee in accordance with law. Hence, the matter is being set-aside to the file of CIT(Exemption) with the above direction. Appeal of the assessee is allowed for statistical purposes.
|