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2023 (12) TMI 59 - ITAT JAIPURExemption u/s 11 - as per CIT(E) absence of registration of assessee under the Rajasthan Public Trust Act, 1959 the assessee is not eligible for registration u/s. 12AB - application u/s. 12A(1)(ac)(iii) in Form No. 10AB was not filed in time - HELD THAT:- CIT(E), being a limitation matter case, decided the case of the applicant on the basis of material placed on record and thus rejected the application of the applicant in Form 10AB for registration u/s 12A of the Act. The Bench does not want to go into merit of the case but it is imperative that the applicant samiti must be provided adequate opportunity of being heard by the ld. CIT(E). In this view of the matter, the Bench feels that the applicant samiti should be given one more chance to contest the case before the ld. CIT(E) and the applicant samiti is directed to produce all the relevant papers concerning application so filed before the ld. CIT(E) to settle the dispute raised hereinabove. Before parting, we may make it clear that our decision to restore the matter back to the file of the ld. CIT(E) shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by the ld. CIT(E) independently in accordance with law.
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