2013 (11) TMI 1718 - AT - Income Tax

Summary

The Appellate Tribunal ITAT Ahemdabad allowed the assessee's appeal against the order of Ld. DIT(Exemption), Ahmedabad rejecting the application for registration u/s. 12AA of the Income Tax Act due to absence of trust-deed for verification of activities and examination of objects. The matter is restored back to the file of AO for fresh adjudication after giving proper opportunity to the assessee.