https://www.taxtmi.com/caselaws?id=456753 ITAT Amritsar allowed appeals for statistical purposes after finding fundamental error in PCIT's order. PCIT had denied registration u/s 12AA citing family-restricted proprietorship, but appellants sought registration u/s 10(23C)(vi). ITAT noted PCIT failed to address the actual issue of section 10(23C)(vi) registration. Matter remanded to CIT(A) for fresh adjudication on section 10(23C)(vi) registration after proper hearing. PCIT directed to consider whether appellants can be treated as independent entities without separate PAN numbers, as they operate under parent society's PAN registered in 1979. en-us Wed, 17 May 2023 00:00:00 +0530 Mon, 12 Aug 2024 20:08:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456753 ITAT Amritsar allowed appeals for statistical purposes after finding fundamental error in PCIT's order. PCIT had denied registration u/s 12AA citing family-restricted proprietorship, but appellants sought registration u/s 10(23C)(vi). ITAT noted PCIT failed to address the actual issue of section 10(23C)(vi) registration. Matter remanded to CIT(A) for fresh adjudication on section 10(23C)(vi) registration after proper hearing. PCIT directed to consider whether appellants can be treated as independent entities without separate PAN numbers, as they operate under parent society's PAN registered in 1979. Case-Laws Income Tax Wed, 17 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456753