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2024 (3) TMI 728 - ITAT VISAKHAPATNAMExemption u/s. 11 being a Trust registered u/s. 12A - disallowing the exemption claimed by the assesse as while filing the return of income the assessee did not provide the details of new registration / approval obtained u/s. 12AB - HELD THAT:- Now, before the Tribunal, the assessee has filed a copy evidencing the new approval for registration u/s. 12AB. Therefore, hereby remit the matter back to the file of the Ld. AO to examine the new approval filed before the Tribunal (Form 10AC,) and decide the issue afresh after affording a reasonable opportunity of being heard to the assessee as per the principles of natural justice and in accordance with law. Accordingly, grounds raised by the assesse are allowed for statistical purposes.
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