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2017 (3) TMI 529 - ITAT HYDERABADWithdrawal of the registration granted to the assessee u/s 12A - basis for the withdrawal of the registration u/s 12A as DIT (E) rejected the application for approval u/s 80G - Held that:- The registration u/s 80G was rejected on the ground that the assessee is not able to establish that the fees charged by it is in accordance with the rules and regulations of the Govt. of Andhra Pradesh and also the rules and regulations framed by the All India Council for Technical Education (AICTE). It was observed by the DIT (E) that the assessee was given adequate time to establish that the fee charged by the assessee is in accordance with the rules and regulations framed by the competent authority and in the absence of the evidence that the fee paid by the students is in accordance with the rules and regulations, the registration was denied to the assessee. We find that the DIT (E) had, issued a show cause notice u/s 12A(3) of the Act for withdrawal of the registration u/s 12A of the Act. In such circumstances, the duty was cast upon the assessee to furnish all the relevant material before the DIT (E) both during the proceedings u/s 80G and section 12AA(3) of the Act. The assessee has now filed the details before us and on perusal of the said details, we find that they consists of the copy of the letter issued by the AICTE granting registration to the assessee, financial statements for the assessee as on 31.3.2009 and such other documents. We find that these documents are very essential for adjudicating the issue thus we deem it fit and proper to admit the additional evidence and remand the issue to the file of the DIT (E) for reconsideration - Decided in favour of assessee by way of remand.
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