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2018 (9) TMI 601 - ITAT DELHIGrant of registration u/s 12AA - denying the exemption to the assessee u/s 11 and 12 in absence of registration u/s 12AA for the respective years - Held that:- On the basis of information available on record, the ld CIT(E) held that as assessee is already registered u/s 12AA fresh registration cannot be granted. It is apparent that before the CIT(E) all other correspondence as well as the order of the CBDT condoning the delay was not available before him. The assessee has also stated that it received the query letter dated 18.11.2016 only on 26.11.2016 and immediately on 29.11.2016 it prepared a reply and sent by Speed Post on 30.11.2016. Looking to the whole time chart, it is apparent that assessee could not furnish complete details before the ld CIT(E). Therefore, we set aside the whole issue back to the file of the ld CIT(E), Lucknow with a direction to the assessee to submit all the details which are furnished before us including the order of the CBDT. CIT(E) is also directed to consider the order of the CBDT dated 04.05.2016 and pass speaking order on the application u/s 12AA of the assessee after granting proper opportunity of hearing. Appeal filed by the assessee is allowed for statistical purposes with above direction.
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