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TMI Blog2019 (9) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... nity of being heard to assessee. We do not make any comment regarding the allowability of exemption to the assessee u/s. 11 of the IT Act. - ITA No. 308/Bang/2019 (Assessment Year : 2011-12) - - - Dated:- 22-8-2019 - SHRI N.V. VASUDEVAN, VICE-PRESIDENT AND SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER Assessee by: Shri Narayana Murthy, CA Revenue by: Dr. P.V. Pradeep Kumar, Addl. CIT (DR) ORDER Per Shri A.K. Garodia, Accountant Member This appeal is filed by the assessee which is directed against the order of ld. CIT(A), Davangere dated 05.11.2018 for Assessment Year 2011-12. 2. The grounds raised by the assessee are as under. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above grounds. 10. For these and such other grounds as may be advanced on or before the date of hearing, the appellant prays that the impugned order be cancelled and justice rendered. 3. Brief facts are that it is noted by the AO in the assessment order that the registration granted by the department u/s. 12AA of the IT Act has been withdrawn on 19.12.2013 and because of this, the AO held that the assessee is not eligible for exemption u/s. 11. The assessee carried the matter in appeal before ld. CIT(A). As per the impugned order of ld. CIT(A), it is stated by him on page no. 7 of his order that the application for condonation of delay is rejected but thereafter, in para nos. 4 to 7 of the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cancellation of registration u/s. 12AA (3) has already been set aside by the Tribunal and that Tribunal order has been confirmed by Hon ble High Court, the issue in dispute should be decided in favour of the assessee. The ld. DR of revenue supported the orders of authorities below. 5. We have considered the rival submissions. First of all, we deal regarding this aspect of the matter as to whether the delay in filing the appeal before ld. CIT(A) should be condoned or not. We find that even after rejecting the assessee s application for condonation of delay by ld. CIT(A), he has proceeded to decide the issue on merit and it should be presumed that delay in filing the appeal by assessee before ld. CIT(A) has been condoned by l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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