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2020 (10) TMI 872 - AT - Income TaxExemption u/s 11 - rejecting the application for registration u/s 12A - applicant has merely submitted the MOA and no material has been provided that could throw light on the activities, if any, carried out by the applicant, as claimed in the trust deed - HELD THAT:- Submission of the assessee was that the assessee furnished the copies of balance sheet for the year ended on 31/3/2019, the details of tuition fees received, from the assessment year 2019-20, bank statement with Punjab National Bank for the financial year ended on 31/3/2019, the details of students in Mission Nursing School and the copies of receipt books for assessment year 2018-19 and 2019-20, before the ld. CIT(A). We, therefore, set aside the order of the ld. CIT (E) and restore the matter to his file with a direction to decide the issue afresh - Decided in favour of assessee for statistical purposes.
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