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TMI Blog2016 (7) TMI 1360X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent : Denesh Goyal, Advocate JUDGMENT S. J. Vazifdar, ACJ. 1. Liberty to amend the appeals by annexing the complete copy of the impugned order of the Tribunal dated April 28, 2015 as annexure A-5/1. Needless to add that the same shall be done without removing the existing annexure A-5. The appeals are against the order of the Tribunal dismissing the appellant's appeals. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be charitable in nature the registration should be granted. It was further observed that the other issues such as non-audit of accounts, non-application of 85 per cent. of the funds for charitable purposes can be examined only at the time of assessment when the exemption is granted under sections 11 and 12 of the Act. What the Tribunal obviously meant was that the other issues would be examined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the exemption under section 12A. It is important to note that the Tribunal held that if the assessee is able to obtain approval under section 10(23C), then the Assessing Officer should consider the matter in the light of such approval. The operative part of the order of the Tribunal in paragraph 19, however, dismisses the appellant's appeals. In view of what was observed in the earlier parag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal to the effect that in the event of the appellant obtaining approval under section 10(23C), the Assessing Officer should consider the matter in the light of such approval, it is not necessary to remand the matter to the Tribunal. The proper course would be to remand the matter to the Assessing Officer. 7. The appeals are, therefore, disposed of by directing the Assessing Officer to consider ..... X X X X Extracts X X X X X X X X Extracts X X X X
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