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TMI Blog2017 (5) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... bove documents are on record of the Respondent and Income Tax Officer (Exemptions) and no new evidence is adduced. In view of the above, we are of the view that Ld.CIT(E) has not considered the vital and legally tenable documentary evidences tendered, as aforesaid and passed a non-speaking order and contention raised during the proceedings before the Ld. CIT(E), which goes to the root of the matter and are very essential to adjudicate the issue in dispute. Therefore, in the interest of justice, the issue involved in the present appeal requires fresh adjudication by the Ld.CIT(E). Assessee’s Appeal stands allowed for statistical purposes. - ITA No. 3477/Del/2015 - - - Dated:- 9-5-2017 - SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng registration under section 12A(1)(aa) of the Act because appellant trust applied income for giving donation to another established charitable organization, the finding is against law recognized by various Hon ble High Courts and as such order is liable to be set aside. That Appellant Assessee craves leave to add into and / or alter, amend, substitute, modify or withdraw any of the grounds of appeal before or at the time of hearing. 3. The facts in brief are that an Application for grant of approval u/s. 12AA in Form No. 10A was filed by the Applicant on 14.11.2014 before the Ld. CIT(E), Hisar, which was later transferred due to change of jurisdiction to the Ld. CIT(E), Chandigarh. The Applicant Trust was created on 27.8.2014 and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by way of donation to another trust namely Shri Krishan Parnami Manav Sewa Trust, Hisar, However, the applicant trust himself has not made any such expenditure for a charitable purpose, which is covered u/s. 2(15) of the Income Tax Act, therefore, the Applicant was not qualified for exemption u/s. 12AA of the Income Tax Act, hence, the Application for registration u/s. 12AA was rejected by the Ld. CIT(E) vide his order dated 7.5.2015. 4. Aggrieved with the impugned order dated 7.5.2015 passed by the Ld. CIT(E), Assessee is in appeal before the Tribunal. 5. At the time of hearing, Ld. A.R. of the assessee has filed a Paper Book containing pages 1 to 67 having the copy of Form No. 10A dated 14.11.2014 submitted in O/o CIT, Hisar, Regd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documentary evidences tendered, as aforesaid and passed a nonspeaking order and contention raised during the proceedings before the Ld. CIT(E), which goes to the root of the matter and are very essential to adjudicate the issue in dispute. In view of the above, he requested that the issue involved in the present appeal may be set aside to the file of the Ld.CIT(A) to decide the same afresh under the law, after considering all the documents and give adequate opportunity of being heard to the assessee to substantiate his case. 6. On the contrary, Ld. DR opposed the request of the Ld. Counsel of the assessee and relied upon the orders of the authorities below. 7. We have heard both the parties and perused the records. We have gone throug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the above documents are on record of the Respondent and Income Tax Officer (Exemptions) and no new evidence is adduced. In view of the above, we are of the view that Ld.CIT(E) has not considered the vital and legally tenable documentary evidences tendered, as aforesaid and passed a non-speaking order and contention raised during the proceedings before the Ld. CIT(E), which goes to the root of the matter and are very essential to adjudicate the issue in dispute. Therefore, in the interest of justice, the issue involved in the present appeal requires fresh adjudication by the Ld.CIT(E), as per law, after considering all the documents and give adequate opportunity of being heard to the assessee to substantiate his case. Keeping in view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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