ITAT Remands Section 12A Registration Case Over Ignored Documents

Dharmarth Education Centre Vs DCIT (ITAT Delhi) The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has remanded a case involving Dharmarth Education Centre back to the Commissioner of Income Tax (Exemption) [CIT(E)] for a fresh review of its application for Section 12A(1)(ac)(iii) registration under the Income Tax Act, 1961. The educational center had appealed against the CIT(E)’s order dated August 31, 2023, which rejected its application on the grounds of insufficient proof of charitable activities. According to the assessee, they had furnished “sufficient documentary evidenc...