9911796707
TMI Blog2018 (10) TMI 1450X X X X Extracts X X X X X X X X Extracts X X X X ..... /CHD/2010. The assessment year involved is 2003-04. 2. As per the appellant, the following substantial questions of law arise for consideration in the present appeal:- 1)Whether on the facts and circumstances of the case, the learned ITAT has erred in holding that the assessee is eligible for exemption under Section 11 without appreciating the fact that the assessee did not maintain books of account as stipulated under the Income Tax Act, 1961 which was stated by the auditor itself and the assessee therefore not satisfying the necessary conditions? 2)Whether on the facts and circumstances of the case, the ITAT, in para 49 of its order, has erred in observing that no appeal against the CIT (Appeal)'s order upholding the exemption c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d challenging the addition on account of contribution to the Pension Fund and Provident Fund. The CIT(A) vide order dated 01.03.2010 allowed the exemption under Section 11 of the Act but confirmed the addition on account of contribution to the Pension Fund and Provident Fund . 6. Both the department as well as the assessee filed appeals before the Tribunal against the order of CIT(A). The appeal of the assessee was allowed. Hence the present appeal. 7. Learned counsel for the appellant argued that the matter with regard to the exemption in the subsequent year had already been remanded by this Court in ITA No. 126 of 2009 dated 20.02.2017 to the Tribunal. He further produced the order of the Tribunal dated 22.05.2018, whereby while dealing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned orders and remand the matter back to the Tribunal for fresh decision in accordance with law after hearing both the parties. As regards the additional substantial question of law raised in ITA No. 588 of 2010, though no serious error was raised, since the matter is being remanded, the Tribunal shall look into this fact also." 10. The Tribunal while dealing with the remand matters further remanded the matter back to the AO. The relevant portion of the order of Tribunal dated 22.05.2018 is extracted below:- "Having heard the arguments of both the parties and since the assessee categorically submits that books of accounts have been duly maintained and can be produced for verification along with the audit reports and also the argument ..... X X X X Extracts X X X X X X X X Extracts X X X X
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