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Rejection of application u/s. 12AB without considering replies not justified: Matter remitted
Case Law Details
- Case Name
- Confederation of Bahadurgarh Industries Vs CIT Exemptions (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All ITAT, ITAT Delhi
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Confederation of Bahadurgarh Industries Vs CIT Exemptions (ITAT Delhi)
ITAT Delhi held that rejection of application for registration u/s. 12AB of the Income Tax Act by CIT(Exemptions) without considering replies and explanations furnished by the applicant is not justified. Accordingly, matter remitted back for fresh consideration.
Facts- The present appeal is preferred by the assessee against order of CIT(Exemptions) mainly contesting that CIT(E) has erred in rejecting the application for registration under section 12AB of the Income Tax Act. It is submitted that applicant ha...
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