Section 10(23C) Application Requires Re-examination Due to Lack of Material on Earlier Rejection: ITAT

Acharya Nagarjuna University Vs CIT (Exemptions) (ITAT Visakhapatnam)

ITAT Visakhapatnam held that CIT(E) has not brought any material on record regarding rejection of earlier application made by assessee u/s. 10(23C). Thus, matter remanded back to re-examine the application of registration made by the assessee u/s. 10(23C) of the Income Tax Act.

Facts- The assessee is an educational institution established on 17.08.1976 by Act 43 of the 1976 of Andhra Pradesh State Legislature Act and Governed by Act 4 of Andhra Pradesh Universities Act 1991. The University

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