SUDAKSH,NEW DELHI vs. CIT (E), NEW DELHI

The present appeal has been filed by the assessee against the order of ld. CIT(E), New Delhi dated 03.02.2021.

Heard the arguments of both the parties and perused the material available on record.

The issue pertains to examination of conditions stipulated for registration u/s 12A of the Income Tax Act, 1961. At the outset, both the parties fairly agreed that the examination of the objects of the society whether they are charitable or not has not been examined by the ld. CIT(E) in detail. Hence, in the interest of justice, we remand the matter to the ld. CIT(E) to consider the issue of granting of registration denovo. The

In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 25/07/2023.