Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (7) TMI 6 - AT - Income TaxExemption u/s 11 - application for registration of Trust u/s 12AB rejected - CIT(E) dismissed the application of the assessee by holding that the assessee has furnished incomplete details, despite several opportunities - as argued by assessee application was rejected without giving adequate opportunity to the assessee / applicant to present its case on merits HELD THAT:- As in view of the facts as noted above, 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 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 Ld. CIT(Exemption) with the above direction.
|