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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 ..... o law, facts and weight of evidence in this case. 2. The learned CIT(A) has erred in law in confirming the assessment order. 3. The learned CIT(A) has erred in law in rejecting the application for condonation of delay in filing the appeal before him. 4. The learned CIT(Appeals) erred in wholly ignoring the written submission, though the same was filed in his office and the fact of filing written submission has also been mentioned in the appellate order. 5. The learned CIT(Appeals) erred in not appreciating the fact that the written submission filed by the appellant was sufficient to come to the conclusion that the order of assessment is unsustainable. 6. The learned CIT(A) ought to have taken notice of the order of the ITAT d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal before us. 4. Before us it was submitted by ld. AR of assessee that the ld. CIT(A) has erred in law in rejecting the application for condonation of delay in filing the appeal before him. The assessee also submitted that as per the Tribunal order in ITA No. 1361/Bang/2014 dated 19.08.2016, the Tribunal has set aside the order of ld. CIT(A) regarding cancellation of registration u/s. 12AA(3) of the IT Act and the copy of this Tribunal order is available on pages 28 to 39 of the paper book. He further submitted that against this order of Tribunal, appeal was filed by the revenue before Hon'ble Karnataka High Court and as per its judgment dated 19.07.2018 in ITA No. 488 of 2017, Hon'ble Karnataka High Court has dismissed the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he AO merely on this basis that assessee is not having registration u/s. 12A of the IT Act and therefore, the benefit of section 11 of the IT Act is not allowable to the assessee. Now this order of ld. CIT(E) u/s. 12AA(3) of the IT Act cancelling the registration earlier granted u/s. 12AA is already set aside by the tribunal and such Tribunal order is upheld by Hon'ble Karnataka High Court and therefore, we feel it proper to restore the matter back to the file of AO to decide the issue on merit regarding the eligibility of assessee for exemption u/s. 11 of the IT Act. We order accordingly. We want to make it clear that the AO should pass necessary order as per law after providing adequate opportunity of being heard to assessee. We do no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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