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2019 (3) TMI 536 - AT - Income TaxExemption u/s. 80G - CIT(E)'s non-speaking orders - CIT(E) granting registration as “Religious Trust” instead of “Charitable Trust - HELD THAT:- CIT(E) has not passed a speaking order and did not give well reasoned finding in his orders dated 22.12.2017 passed u/s. 80G(5)(vi) read with Rule 11AA and also in the order dated 26.9.2017 passed u/s. 12AA read with section 12A which is not sustainable in the eyes of law. In the interest of justice, we set aside the orders of the CIT(E) and remitted back the issues involved in both the appeals to the file of the CIT(E) to decide the issues in dispute in both the appeals afresh, in accordance with law, after giving adequate opportunity of being heard to the assessee and pass a speaking order. The assessee is directed through this counsel to appear before the Ld. CIT(E) on 25.03.2019 at 10 AM to substantiate his case in both the appeals and did not take any unnecessary adjournment. Since the order has been pronounced in the Open Court, there is no need to send the notice for the hearing before the CIT(E). - Appeals filed by the Assessee stand allowed for statistical purpose.
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