2026 (3) TMI 671

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Respondent : Shri R. K. Agarwal, CIT(DR) ORDER This appeal has been preferred by the Assessee against the order dated 30.12.2024, passed by the Commissioner of Income Tax (Exemption) under section 10(23C)(ii) of the Income Tax Act, 1961 (hereinafter called "the Act') [CIT(E)], rejecting the application of the assessee for registration under section 10(23C) of the Act. 2.0 The bri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al institutions. Hence the application of the above mentioned society is non-maintainable and treated as "rejected". 2.1 Aggrieved by the order of the Ld. CIT(E), the Assessee is now in appeal before us. 2.2 The Ld. Authorized Representative for the assessee (Ld. A.R.) submitted before us that the Application for Provisional Registration under section 10(23C)(iv) of the Act was filed on 03.0....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., submitted that the assessee be provided another opportunity with direction to the Ld. CIT(E) to consider assessee's Application under section 10(23C) clause (ii) as Application under clause (iv) of the Act. 3.0 Per contra, the Ld. Sr.D.R. opposed the prayer of the assessee for being given another opportunity. 4.0 We have heard both the parties and after having gone through the material on ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Act. We, therefore, set aside the order of the ld. CIT (E) and restore the matter to his file with the direction to consider the applications of the assessee for registration under section 10(23C) of the Act after giving proper and sufficient opportunity of being heard to the assessee. The Ld. CIT(E) is directed to consider the assessee's application under section 10(23C)(ii) of the Act as appli....