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| The Tax Publishers2020 TaxPub(DT) 0475 (Bang-Trib) INCOME TAX ACT, 1961
Section 11
CIT(A) had passed order on 25-2-2014, but order of Tribunal setting aside the cancellation of registration under section 12AA by DIT (Exemptions) was passed on 10-4-2015. Hence, assessee could not get order on hand at the time of hearing before CIT(A) accordingly, in order to meet ends of justice issue regarding grant of exemption under section 11 was restored to DIT(E) to adjudicate afresh considering registration under section 12AA available to the assessee.
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Charitable trust - Exemption under section 11 - Denial on account of cancellation of registration under section 12A by DIT(E) - CIT(A) confirmed action of AO despite issue regarding cancellation of registration being pending before ITAT--Tribunal set aside the order of DIT (Exemptions) and allowed assessee's appeal.
DIT (Exemptions) cancelled registration available to assessee under section 12A. AO denied exemption under section 11 as claimed by assessee-trust. CIT(A) confirmed action of AO, though the issue of registration under section 12A was pending before Tribunal. Tribunal set aside the order of DIT (Exemptions) and allowed assessee's appeal.Held: CIT(A) had passed order on 25-2-2014, but order of Tribunal setting aside the cancellation of Registration under section 12AA by DIT (Exemptions) was passed on 10-4-2015. Hence, assessee could not get order on hand at the time of hearing before CIT(A) accordingly, in order to meet ends of justice issue regarding grant of exemption under section 11 was restored to DIT(E) to adjudicate afresh considering registration under section 12AA available to the assessee.
REFERRED :
FAVOUR : In assessee's favour (by way of remand).
A.Y. : 2009-10 & 2011-12
IN THE ITAT, BANGALORE BENCH
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