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2020 (5) TMI 122 - AT - Income TaxExemption u/s 11 - grant of registration u/s 12AA denied - as per CIT-E assessee has failed to produce details and documents in support of his claim for registration - HELD THAT:- Given the advent of e-filing of application and where all further correspondence need to be done through an online-platform, there are certain teething technological problems which needs to be addressed as observed in the present case where there are claims and counter-claims regarding seeking information and filing of submissions in relation to the processing of application filed by the assessee trust for seeking registration u/s 12AA. We deem it appropriate to set-aside the matter to the file of the CIT(E) to examine the application of the assessee trust afresh after granting appropriate opportunity to the assessee trust to appear in person through its authorized representative. The assessee shall be at liberty to raise the various contentions as advanced by the ld AR before the ld CIT(E) and is also directed to submit necessary information/documents as called for by the ld CIT(E) and the latter shall decide the same afresh as per law. - Appeal filed by the assessee is allowed for statistical purposes.
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