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TMI Blog2024 (2) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... e details called for by the ld CIT(E) in the questionnaire were duly replied by the assessee by furnishing voluminous documents HELD THAT:- In our considered opinion, these documents are not appreciated by the ld CIT(E) while denying the registration to the assessee. Hence, we deem it fit and appropriate to restore to file of the ld CIT(E) for de novo adjudication in accordance with law and in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21/Del/2023, arises out of the ld CIT(Exemption) Delhi [hereinafter referred to as ld. CIT(E) , in short] in Appeal No. ITBA/EXM/F/EXM45/2022-23/1051502396(1) dated 28.03.2023 u/s 80G. 2. The assessee has raised the following ground of appeal in ITA No. 1620/Del/2023:- 1. That the Learned Commissioner of Income-tax (Exemption) failed to appreciate the facts of case and proceeded to reject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by appellant in Form 10AB in regard to section 12A of the Income Tax Act, 1961. 2. That the Learned Commissioner of Income-tax (Exemption) further erred by not providing the amicable opportunity to the appellant before framing the orders. 3. That the Rejection Order is full of contradictions, which warrants the order to be set aside. 4. The appellant craves leave to add, alter, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0AC on 27.10.2021 for AYs 2022-23 to 2024-25 by the ld CIT(E). Similarly, provisional registration u/s 80G(5)(vi) of the Act was granted to the assessee in Form 10AC on 27.10.2023 for the period AY 2024-25. 5. Thereafter, the assessee made application in Form 10AB on 13.09.2022 for seeking final registration u/s 12A(1)(ac)(iii) and exemption u/s 80G(5) of the Act. The ld CIT(E), Delhi passed a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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