Case Law Details
Case Name : Saraswati Devi Educational & Charitable Trust Vs Commissioner of Income-tax (ITAT Delhi)
Related Assessment Year :
Courts :
All ITAT ITAT Delhi
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In the instant case The CIT has not indicated the nature of information not furnished and without considering the documents filed by the applicant along with applications for registration u/s 12AA/80G has rejected assessee’s claim solely on the ground that applicant could not file most of the informations call for. We find force in the argument of ld. counsel that CIT failed to consider the claim of the applicant on merit, without considering the record and affording opportunity of being heard to the applicant on alleged non compliance. In the i
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