2017 (8) TMI 41

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..... the ITAT, the Assessee was able to produce the documents to show that its income was in fact exempt under Section 10(23C)(iiiae). This was evident from the assessment order passed in the case of Assessee for AY 2013-14. Further, the Assessee had been allowed exemption under Section 11 of the Act by the ITAT in AY 1990-91 as well. It was noted by the ITAT that the Assessee had filed all the inform .....

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..... delay in re-filing is condoned and the application is disposed of. ITA No.30/2017 3. The Revenue is in appeal against an order dated 21st April, 2016 passed by the ITAT in ITA No.358/Del/2014. 4. The issue urged by the Revenue is whether the ITAT was justified in allowing the Respondent/Assessee s application for registration as a charitable institution under Section 12A of the Income Tax .....

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..... sessment order passed in the case of Assessee for AY 2013-14. Further, the Assessee had been allowed exemption under Section 11 of the Act by the ITAT in AY 1990-91 as well. It was noted by the ITAT that the Assessee had filed all the information before the ITO, Headquarters (Exemptions) as was evident from the paper book filed by the Assessee. 7. In the circumstances, there was no need for the .....

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