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TMI Blog2015 (10) TMI 1012X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal to adjudicate whether the activities of the appellant were covered within the meaning of 'charitable' in nature or not even after the insertion of the proviso to Section 2(15) of the Act w.e.f. 1.4.2009 i.e. in respect of the assessment years 2009-10 onwards. See Improvement Trust through Shri APS Virk s/o Late Shri Kartar Singh Virk, Chairman, Dr. Mela Ram Road, Bathinda, Punjab Versus Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax Act, 1961 (in short "the Act") against the order dated 9.12.2013 (Annexure A-6) passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar (hereinafter referred to as "the Tribunal") in ITA No. 320(ASR)/2013, claiming the following substantial questions of law:- i. Whether on the facts and in the circumstances of the case and in view of the legal provisions the ITAT Amritsar was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (for brevity, "the 1922 Act"). Income of the Trust was exempt under section 10(20A) of the Act upto assessment year 2002-03. However, the said Section was omitted by Finance Act, 2002 w.e.f 2003. The Trust was granted registration under Section 12AA of the Act w.e.f. 12.6.2003 on the directions of the Tribunal issued in misc. application vide order dated 4.3.2010 (Annexure A-1). The Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ggrieved, the Trust filed an appeal before the Tribunal who vide order dated 09.12.2013 (Annexure A-6) upheld the order of the CIT and dismissed the appeal. Hence, the present appeal. 4. We have heard learned counsel for the parties. 5. Learned counsel for the assessee submitted that in view of the provisions of 1922 Act, the matter is required to be remanded to the Tribunal to adjudicate whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1922 Act after affording an opportunity of hearing to the parties in accordance with law. 7. In view of the above, the order dated 9.12.2013 (Annexure A-6) passed by the Tribunal is set aside and the matter is remanded back to the Tribunal for fresh adjudication keeping in view the proviso to Section 2(15) of the Act inserted w.e.f. April 1, 2009 with reference to the provisions of the 1922 Act a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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