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2024 (2) TMI 885 - ITAT DELHIRejection of application filed in Form 10AB in regard to section 12A and exemption u/s 80G - Provisional registration u/s 12A(1)(ac)(vi) of the Act was granted to the assessee in Form 10AC - All the details called for by the ld CIT(E) in the questionnaire were duly replied by the assessee by furnishing voluminous documents HELD THAT:- In our considered opinion, these documents are not appreciated by the ld CIT(E) while denying the registration to the assessee. Hence, we deem it fit and appropriate to restore to file of the ld CIT(E) for de novo adjudication in accordance with law and in the light of various documentary evidences submitted by the assessee which are enclosed in the Paper Book filed before us. Further the assessee is given liberty to furnish fresh evidences, if any, in support of its contentions. Accordingly, the grounds raised by the assessee in both appeals are allowed for statistical purposes.
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