2014 (4) TMI 830

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..... missioner shall take a fresh decision, as provided by the Tribunal, after giving opportunity to the assessee – Decided against Revenue. - Tax Appeal No. 305 of 2014 - - - Dated:- 21-4-2014 - Akil Kureshi And Sonia Gokani,JJ. For the Appellant : Mr. Pranav G. Desai, Advocate ORDER (Per : Honourable Mr. Justice Akil Kureshi) Revenue is in appeal against the judgment of the Inc .....

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..... ting recognition under Section 80G (5) of the Income-tax Act, 1961 for fresh consideration of the Commissioner. The Tribunal made the following observations After hearing both the sides, I have carefully gone through the impugned order of the learned Commissioner of Income-tax, Rajkot1 as well as the notice issued by him for seeking various details for approval of recognition u/s. 80G(5) of the .....

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..... by Assessing Officer at the time of framing the assessment. This view is supported by Hon ble Punjab Haryana High Court in the case of CIT v. O.P Jindal Global University [Supra]. I, therefore, set aside the impugned order of learned Commissioner of Income-tax, Rajkot1 and direct the assesse-trust to furnish the complete details which are mentioned in the impugned order. On receipt of these req .....

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