Assessee obtained a certificate under S.12A and also applied for a certificate under S.80G. CIT(E) dismissed assessee’s application. Tribunal remanded the matter to the CIT (E) as the application for registration was rejected without examining evidence filed by assessee. Assessee contended that entire material was available before the tribunal to come to a subjective satisfaction and the tribunal should not have remanded the matter. The High Court held that Tribunal had power to remand and rightly remanded the matter back to the CIT (E) for fresh consideration and pass a speaking order. (ITA No. 1 of 2019 dt. 31-05-2019)
People Cause Foundation v. ITAT,(2019) 179 DTR 122 / 106 taxmann.com 9/ 310 CTR 248 (All.)(HC)
S.80G : Donations–Tribunal rightly remanded the matter to decide application of Section 80G–Relevant documents pointed out before Tribunal from which charitable nature could be deciphered – Remand by the Tribunal is held to be justified. [S. 12A]