Rejection of registration u/s. 12A(1)(ac)(iii) without appropriate verifying cannot be sustained

Society on Promotion Vs CIT (Exemption) (ITAT Delhi) ITAT Delhi held that order rejecting of application in Form No. 10 for registration u/s. 12A(1)(ac)(iii) of the Income Tax Act without verifying the seminar and conference expenses and also TDS deduction by donor cannot be sustained. Accordingly, order set aside to the file of CIT(E) for fresh order. Facts- The present appeals by the assessee are directed against the order of Commissioner of Income Tax-(Exemption), Delhi rejecting the application filed by the assessee in Form 10AB seeking approval u/s 80G(5)(iii) of the IT Act 1961 and rejec...