Registration status u/s. 12AA and exemption u/s. 11 and 12 needs to be re-examined: ITAT Jodhpur

Greenwel Children Society Vs ITO (ITAT Jodhpur) ITAT Jodhpur restored the matter back to AO to examine the registration status under section 12AA vis-à-vis applicability of exemption under section 11 and section 12 of the Income Tax Act. Facts- The present appeal is filed by Greenwel Children Society (the assessee/appellant) for A.Y. 2018-19 against the appellate order passed by the National Faceless Appeal Centre (NFAC), Delhi dated 18.12.2023 wherein the appeal filed by the assessee against the assessment order passed under Section (u/s.) 144 r.w.s. 144B of the Income Tax Act, 1961 (the Act...