2013 (5) TMI 240

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..... osh, C.J. (Oral) 1. Respondent assessee has been served through publication, but still then, neither the respondent assessee nor anyone on its behalf is appearing. We have, accordingly, heard learned counsel appearing on behalf of the appellant. 2. Respondent assessee made an application for being registered under Section 12A of the Income Tax Act, 1961. This application was rejected by the Comm .....

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..... and to ascertain, whether they are exclusively charitable or not. At the stage of considering such an application, the Tribunal held that the Commissioner of the Income Tax was not required to examine the application of income, which can be examined only by the Assessing Officer. In this appeal, we have not been able to take a contrary view. The appeal is, accordingly, dismissed.
Case laws, De .....

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