Rejection of application for grant of approval u/s 10(23C)(vi) needs detailed analysis

Hindi Sahitya Sammelan Vs Chief Commissioner of Income Tax (ITAT Allahabad)

ITAT Allahabad held that while rejecting the application for grant of approval u/s 10(23C)(vi) CCIT has not dealt with all the aspects in a comprehensive manner and hence the matter restored back for passing detailed and exhaustive order.

Facts-

The only question which has arisen here is that whether the assessee, Hindi Sahitya Sammelan, is entitled for exemption

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