2013 (2) TMI 761

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....ha S.Gupt ORDER Per Chandra Poojari, Accountant Member: This appeal by the assessee is directed against the order of the Director of Income-tax(Exemption) Hyderabad dated 31.7.2012. passed under S.12AA(1)(b)(ii) of the Income-tax Act, 1961. 2. Assessee's grievance in this appeal is with regard to rejection of the assessee's application for registration under S.12AA of the Act. 3. Br....

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....or the assessee before us that proper opportunity has not been given, we find the Director of Incometax( Exemption) has not given adequate opportunity to the assessee to file the information called for. In our opinion, the Director of Incometax( Exemption) could have given proper opportunity before rejecting the application of the assessee for registration. In the circumstances, we are inclined to....