9911796707
TMI Blog2015 (2) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal in allowing the appeal filed by the assessee/respondent herein, the Revenue is before this Court by filing the present appeal by raising the following questions of law for consideration:- "a) Whether on the facts and circumstances of the case was the Tribunal right in remanding the issue back to the CIT especially when the document available on record and that the accounts of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent/assessee's application for registration under Section 12AA was denied and exemption sought for under Section 80G was also rejected. 3. The brief facts, shorn of unnecessary details, are that the assessee filed application in Form 10A on 7.11.08 under Section 12 AA (1) (aa) of the Income Tax Act for registration and also filed application for exemption under Section 80G(5)(vi) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on on 23.11.07, however, the said contention was not accepted by the Commissioner due to the fact that two subsequent applications for registration were filed by the assessee. 4. Aggrieved by the said orders of the Commissioner of Income Tax, the assessee filed appeals before the Tribunal. The Tribunal, on a consideration of the matter and on perusal of the documentary evidences produced before i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdingly, remanded the matter back for reconsideration. For better clarity, para-4 of the order of the Tribunal, is extracted hereinbelow:- "We have visualized the rival stands and have also carefully treaded through the Trust Deed and other relevant documents enclosed in the paper book. We are convinced that this is a fit case for remanding back to the file of the ld. CIT so that he can re-examin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
