Held that the assesee had furnished requisite detail and instead of referring all those documentary evidences, Commissioner (E) has rejected application. Order of CIT(E) was set aside to decide in accordance with law.
Bilimora Modh Ganchi Samast Panch v. PCIT (2021) 191 ITD 609 (Surat)(Trib.)
S. 12AA : Procedure for registration-Trust or institution-Documentary evidence-Genuineness of activities-Matter remanded. [S. 2(15)]