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2023 (9) TMI 1019 - AT - Income TaxExemption claimed u/s 11/12 - Claim denied on the ground that the Pr.CIT has cancelled the registration granted u/s 12AA - HELD THAT:- Since the Tribunal by order [2020 (9) TMI 196 - ITAT DELHI] cancelled the order of the Ld. PCIT passed on 01/03/2016 and 27/10/2017 withdrawing the registration u/s 12AA the reassessments made by the AO u/s 147/143 on the ground that the PCIT had withdraw the registration u/s 12AA of the Act will not stand and there has to be a fresh assessment in the light of the order of the Tribunal restoring the registration u/s 12AA - Thus, we set aside the order of the Ld. CIT(Appeals) and restore all these assessments to the file of the AO for denovo assessments in the light of the decision of the Tribunal in restoring the registration granted to the assessee u/s 12AA - Appeals of the assessee are allowed for statistical purpose.
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