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ITAT set-aside Section 12A order passed by CIT(E), which was passed without considering objection of Appellant
Case Law Details
- Case Name
- ICMAI Registered Valuers Organisation Vs CIT (E) (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Delhi
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ICMAI Registered Valuers Organisation Vs CIT (E) (ITAT Delhi)
From a bare reading of the impugned order under section 12AA of the Act, it appears that the assessee has failed to respond to the requirements of the CIT(E) to enable him to appreciate the relevant facts for the purposes of registration. However, in the same vain, we simultaneously notice that the assessee has filed certain replies IN DAK before the CIT(E). On a reading of the impugned order, it appears that the CIT(E) has taken a view against the assessee unilaterally and without taking note of the main objects of the assessee as ...
