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Judgment
The assessee is aggrieved by an order dated 25-5-2007 passed by the income tax Appellate Tribunal, Delhi Bench "G" in ITA No. 2699/Delhi/2006. The assessee had sought registration u/s 12A read with Section 12AA of the income tax Act, 1961.
The Tribunal had looked into this issue and found that prima facie there was some involvement of one Mr. A.K. Sikri and his staff in issuing fake certificates u/s 80G of the Act.
The Tribunal came to the conclusion that there was inadequate material, one way or the other, regarding the genuineness of the trust and its activities and felt that it would he appropriate if a further enquiry is conducted in the matter. Accordingly, the Tribunal remanded the matter to the tile of the Assessing Officer to conduct a further enquiry and then lake a decision. No direction has been given to the Assessing Officer to decide the matter in any particular manner.
On these facts, we find that no substantial question of law arises in this appeal. Dismissed.