The Dcit (Exemptions), Circle-2,, ... vs Ahmedbad Urban Development Authority ... on 26 July, 2023
11. Further as the application for registration with condonation prayer is
also pending before the concerned authority, in the interest of justice
we restore all these three appeals back to the file of the ld AO with a
direction to make assessment in view of the decision of the
Honourable supreme court in case of Ahmedabad development
Authority [ supra] after the decision of the concerned authority u/s
119 (2) (b) of the act with respect to condonation of delay petition for
registration u/s 12AA of the Act.