Tribunal held that since assessee had submitted information as sought by department from time to time, Commissioner was to be directed to dispose of application afresh after considering all available material evidence.
Confederation of Real Estate Developers Association of India. v. CIT (2023) 202 ITD 83 (Raipur) (Trib.)
S. 12AA : Procedure for registration-Trust or institution-Failure to furnish self attested copy of registered bye-laws-Matter remanded. [S. 2(15), R. 17A(1)]