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Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
Before: SH. N. K. BILLAIYA & MS. ASTHA CHANDRA
PER N. K. BILLAIYA, AM: and 7090/Del/2018 are two separate appeals by the assessee preferred against common order of CIT(Exemption), New Delhi dated 18.09.2018 in relation to application submitted in Form No.10A and 10G seeking registration u/s. 12AA and 80G of the Act. 2. The CIT (Exemption) dismissed the application by observing as under :-
We are of the considered view that the assessee should get one more opportunity to file the applications electronically and the CIT (Exemption) is directed to decide the issue afresh after affording a reasonable and sufficient opportunity of being heard to the assessee.
In the result, both the appeals filed by the asssesee are allowed for statistical purpose. 5. The order is pronounced in the open court on 30.03.2022 in the presence of both the representatives.