Undisclosed overseas bank account matter remanded back as consent waiver form signed

Niraguna Balik Satsang Mandal (India) Vs DCIT (ITAT Delhi) ITAT Delhi held that addition towards undisclosed overseas bank account was confirmed on wrong notion of denial of appellant to sign consent waiver form. Matter remanded back as appellant has signed the consent waiver form and accordingly AO can carry out relevant enquiry. Facts- The assessee is a society registered under Societies Registration Act, 1860. Since it was a registered trust showing income from donation of the contribution and accordingly it has been claiming exemption under Section 11(1) of the Act. Based on some informati...