HELD, by the High Court that the impugned rejection order does not deal with the various criteria which the assessee were asked to satisfy for consideration of its application ie specific evidence/test laid down by CBDT as indicated in PCIT’s notice has not been dealt with in respect to each of the heads. Order set aside to the file of PCIT for fresh disposal and considering the parameters indicated in PCIT’s notice (W.P. No. 2301 of 2017 dt. 18-01-2018) (AY. 2014-15)
Yash Society .v. CIT (E) (2018) 163 DTR 337/301 CTR 729 (Bom)(HC)
S. 119 : Central Board of Direct Taxes- Refund -Application for condonation of delay in filing return of income and claiming refund of TDS – PCIT rejected the application on merits of claim / extent of exemption and not considering the criteria required to be satisfied by assessee-Impugned order is set-aside to the file of PCIT for fresh disposal.[ S.237 ,264 ]