PEHAL,CHHATARPUR vs. ITO (EXEMPTION), GWALIOR

In the result, appeal of the assessee is allowed for statistical purposes

Bench: SHRI RAMIT KOCHAR (Accountant Member)

12 of the Act for any assessment year preceding the aforesaid assessment year, for which assessment is pending before the Assessing Officer as on the date of such registration. 9 This requires investigation of facts and further I observe that the order passed by ld. CIT(Appeals) is cryptic and non-speaking and the appeal of the assessee was dismissed