2015 (2) TMI 905

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..... principles of natural justice stating that documents and evidence produced by the assessee/respondent have not been considered by the authority is acceptable. It is clear from the order passed by the Tribunal that it is an open remand without any fetters on the department and, therefore, no grievance can be addressed in this appeal. - Decided against revenue. - TCA Nos. 1071 & 1072 of 2014 - - - .....

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..... case was the Tribunal right in not considering the fact that under Section 12AA Commissioner is empowered to reject the application after perusing the documents produced before him which he did? c) Whether on the facts and circumstances of the case was the Tribunal right in remanding the issue back to the CIT, when application under Section 12AA dated 7.11.08 was properly rejected as per law s .....

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..... ejected by the Commissioner. Thereafter, the Trust, once again on 7.11.08, applied for registration and exemption. Hearing notices were issued by the Department on several dates and since none appeared on behalf of the Trust, the registration under Section 12AA was dismissed for default and, consequently, exemption under Section 80G (5) (vi) was also rejected. Though the assessee contended that th .....

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..... the present appeals. 5. Heard Mr.Narayanaswamy, learned standing counsel appearing for the appellant/Department. 6. It is evident from the records that the main plea taken by the assessee/respondent herein before the Tribunal appears to be on violation of principles of natural justice stating that documents and evidence produced by the assessee/respondent have not been considered by the auth .....

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..... eals to the file of the ld. CIT for his fresh decision. Consequently, both the appeals are allowed for statistical purposes. 7. It is clear from the order passed by the Tribunal that it is an open remand without any fetters on the department and, therefore, no grievance can be addressed in this appeal. The questions of law raised by the appellant, in the facts of the present case, are not requ .....

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