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Panoli Industries Infrastructure Projects Ltd., Versus Commissioner of Income Tax-II, Baroda

2012 (7) TMI 1005 - ITAT AHMEDABAD

I.T.A. No. 1656/Ahd/2009 - Dated:- 6-7-2012 - SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER Appellant by: Shri Sunil H Talati, AR, Respondent by: Shri O P Batheja, Sr. DR O R D E R PER SHRI A. K. GARODIA, AM:- This is ass .....

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ration u/s. 12AA by C.IT.-Ill, Baroda presents this appeal against the same on the following amongst other grounds. 1. The learned C.IT.-Ill, Baroda erred both in law and on facts in rejecting the application for registration u/s. 12AA of the Income .....

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s for grant of registration u/s. 12AAof the Income Tax Act, 1961. 2. The learned C.I.T. erred in not appreciating the submission made by the applicant and to the objects of the applicant company. It be so held now that the activities and objects of t .....

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and circumstances of the case, the C.I.T. ought to have held that objects of the applicant company are "charitable purpose" and entitled to registration u/s. 12AA of the Income Tax Act, 1961. 4. Your appellant craves leave to add, alter an .....

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a Vs CIT II, in I.T.A.No. 2506/Ahd/2008 dated 12.12.2008. He submitted a copy of this tribunal decision which is available on pages 12-13 of the paper book. At this juncture, it was asked by the bench that since order of Ld CIT is of a later date i.e .....

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light of this tribunal decision. Ld. D.R. supported the order of Ld. CIT. 3. We have considered the rival submissions, perused the material on record and have gone through the orders of authorities below and the tribunal order cited by the Ld. A.R. W .....

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