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TMI Blog2019 (5) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... e could have been given an opportunity of being heard on the additional evidences on the basis of the rectified filled up Form No.10 for the ends of justice by the first appellate authority itself. In that view of the matter, we find it fit and proper in order to prevent the miscarriage of justice to set aside the issue to the file of the CIT(A) with the direction upon him to take into consideration the filled up Form No.10 as submitted by the assessee before him and also the additional evidences and to pass orders upon affording an opportunity of hearing to the assessee - Assessee s appeal is allowed for statistical purpose. - ITA No.903/Ahd/2015, ITA No.717/Ahd/2017 - - - Dated:- 17-5-2019 - Shri Waseem Ahmed, Accountant Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dger, donation receipts, trust deed etc. Subsequently, on 22.10.2013, the Accountant of the assessee again appeared and filed Form No.10, details of corpus fund donation, computation of total income, general fund donations. In this particular case, the said Form No.10 was filed with the signature of the main trustee Mr. Gordhandas C. Patel who also signed in the audit report on 02.08.2011. The return of income was also signed by the said trustee. It was the contention of the Learned AO that the said Form No.10 was blank. The scrutiny proceeding continued from 07.08.2012 till passing of the assessment order in the month of October, 2013, during the said period of 17 months the concrete object of the trust was not filed by the duly filled up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant was blank but the said Form No.10 was not blank. Only specific purpose of the accumulation was left out inadvertently as contended by the Learned Counsel appearing for the assessee. It was a mistake committed by the computer operator which was not noticed by the trustee and even by authorized representative who represented the case before the revenue. This particular fact was made known to the first appellate authority by way of written submission before the Learned CIT(A) along with copy of the resolution dated 06.08.2011 of the meeting of the trustee held and it was resolved that excess income over expenditure will be used for construction of trust building in five years, the details of construction expenditure incurred in fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned DR relied upon the order passed by the Revenue. 4. Heard the respective parties, perused the relevant materials available on record. It appears that the said Form No.10 though placed before the Learned AO was not duly filled up. Though such defect was curable in nature the same was not accepted by the Learned CIT(A) in appeal in spite of having been placed upon rectification before him along with the written submission by the assessee. We find that the assessee could have been given an opportunity of being heard on the additional evidences on the basis of the rectified filled up Form No.10 for the ends of justice by the first appellate authority itself. In that view of the matter, we find it fit and proper in order to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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