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2021 (10) TMI 415 - AT - Income TaxDenying the registration u/s 12A vide order u/s 12AA(1)(b)(ii) - assessee is a university imparting education within its territorial jurisdiction and it is totally funded by the Government - HELD THAT:- We find that the assessee is also state funded university as in the case of Jawaharlal Nehru Technological University (JNTU) [2021 (4) TMI 1199 - ITAT HYDERABAD] and in the case of JNTU, the registration was denied to the assessee therein on similar points and after considering the issue in detail and also the fact that the JNTU was granted registration from the next year i.e., 2020-21, the issue was set aside to the file of CIT(E) for re-consideration. We deem it fit and proper to remand the issue to the file of the CIT(E) for reconsideration of the issue and in accordance with the directions of the Tribunal in the case of JNTU - Assessee’s appeal is treated as allowed for statistical purposes.
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