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2018 (9) TMI 963 - ITAT DELHIBenefit of section 11 - grant of registration u/s 12AA is pending decision before the Hon’ble Allahabad High Court and as such, status of the assessee corporation was held as “company” - Held that:- Hon’ble Allahabad High Court [2017 (7) TMI 1228 - ALLAHABAD HIGH COURT] has affirmed the order passed by the Tribunal affirming the registration accorded to the assessee company by the Commissioner. So, since the issue as to the registration granted to the assessee company u/s 12AA has been decided, we deem it necessary to set aside these cases to the file of the AO to decide afresh in the light of the fact that the assessee is registered under “non-profit making entity” under section 25 of the Companies Act and has been providing artificial limbs to the needy persons without earning any profit. AO shall provide an opportunity of being heard to the assessee before deciding the issue.
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