Held that in the absence of findings by the PCIT on the disputed issues raised by the CIT while rejecting the assessee’s application on seeking registration under 12AA, the matter is set aside to the file of PCIT to examine the issue a afresh as per law.
ICG-IISU Alumnae Association-Bandhan v. CIT(E)(2022) 215 TTJ 1 (UO) (Jaipur) (Trib)
S. 12AA : Procedure for registration-Trust or institution-No specific finding by the PCIT-Matter is remanded to the file of the PCIT to examine the issue a fresh in accordance with law. [S. (2(15), 11]