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2016 (5) TMI 1007 - ITAT PUNERegistration granted to the assessee u/s. 12AA cancelled - approval granted u/s. 80G(5) withdrawn - Held that:- The assessee stated at the Bar that the assessee trust has amended the trust deed by deleting/amending the objects of the assessee trust on which the Commissioner of Income Tax had raised objection. The amended trust deed could not be placed before the Commissioner of Income Tax as the amendment was carried out after the impugned order was passed. In view of the matter, we deem it appropriate to remit the file back to Commissioner of Income Tax for considering the amended trust deed and thereafter pass the order, in accordance with law. The consequent order passed by the Commissioner of Income Tax in withdrawing the approval u/s. 80G(5) is also set aside and the file is remitted back to the Commissioner of Income Tax for reconsideration in the light of our above findings. - Decided in favour of assessee for statistical purpose.
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