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2024 (1) TMI 858 - AT - Income TaxExemption u/s 11 - Rejecting the registration u/s 12AA - genuineness of the activity undertaken by the society i.e., selling of medicines or charity activities have not been proved, therefore, the Ld. CIT(E) rejected the registration - HELD THAT:- Considering the facts and circumstances that the assessee has produced the documents in support of the claim for registration and also the copy of the financials for the period ended 31/03/2019, we deem it fit to remand the matter to the file of the AO with direction to consider the documents produced by the appellant including financial statement in terms of judgment of Hon’ble Supreme Court in the case of PCIT vs. Ahmedabad Urban Development Authority (2022 (10) TMI 948 - SUPREME COURT). Appeal filed by the assessee is partly allowed for statistical purposes.
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