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2022 (11) TMI 1344 - ITAT PUNEExemption u/s 11 - eligibility to get registration u/s 12AA - HELD THAT:- Pune Bench of the Tribunal in [2021 (6) TMI 811 - ITAT PUNE] has remanded the matter back to the file of the ld. CIT (Exemption). Therefore, it has to be seen what exactly is the status determined by the CIT(Exemption) as regards to the assessee and whether the ld. CIT(Exemption) would grant registration u/s 12AA of the Act to the assessee or not. This decision thus certainly has a bearing on all these appeals placed before us. Therefore, we remand all these matters to the file of the ld. A.O to re-adjudicate the issue as per law on the basis of the findings of the ld. CIT (Exemption) determining the issue of grant of registration u/s 12AA of the Act vis-à-vis the assessee. The ld. A.O shall comply with the provisions of natural justice. Accordingly all the grounds of appeal in respect of these appeals are allowed for statistical purposes.
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