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 u/s 10(23C)(vi) of the Income Tax Act. Assessee stated that earlier they were getting exemption u/s. 10(22) of the 1961 Act, and both Section 10(22) and Secti...