Failure of CIT(E) to examine aspects as directed by High Court unjustified

Shushrusha Citizens Vs CIT (ITAT Mumbai) ITAT Mumbai held that CIT(E) failed to examine the aspects as directed by the High Court in the matter of application for registration under section 10(23C)(via). Accordingly, matter restored back to CIT(E). Facts- The assessee is a co-operative society formed under the Maharashtra Co-operative Societies Act, 1960, and was granted registration on 01/09/1964. The assessee was formed to give members of the society and citizens better medical facilities at reasonable charges and provide decent hospital facilities, dispensaries, and other up-to-date scienti...