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TMI Blog2021 (4) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... ady submitted before him while considering the matter for registration of the appellant trust under Section 12AA of the Act. Hence, in order to prevent the miscarriage of justice, in our considered opinion another opportunity be given to the appellant to present its case before the Revenue with all the evidences/documents. In that view of the matter we quash the order impugned and set-aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 29.08.2019, in the proceedings under Section 12AA 80G(5) of the Income Tax Act, 1961(hereinafter referred as to 'the Act') respectively. ITA No. 1610/Ahd/2019 (A.Y. N.A.):- 2. The matter relates to the order passed by the Ld. CIT(Exemption) rejecting the application for exemption under Section 12AA(1)(b)(ii) of the Act. 3. It appears that a notice dated 11.07.2019 was se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e approval under Section 12AA of the Act has been rejected. Hence, the instant appeal before us. 4. At the time of hearing of the instant appeal the Ld. Counsel appearing for the assessee submitted before us that the documents as directed by the Revenue was already been submitted before the Ld. CIT(E) in due time. She has drawn our attention to Page 58 of the Paper book filed before us evidenci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellant were not submitted before the Revenue but the Ld. CIT(E) has not even taken into consideration the documents already submitted before him while considering the matter for registration of the appellant trust under Section 12AA of the Act. Hence, in order to prevent the miscarriage of justice, in our considered opinion another opportunity be given to the appellant to present its case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter referred as to 'the Act') for Assessment Year N.A. issued under the signature of the CIT(Exemption) has been challenged before us. It appears that the order is consequential to the outcome of the application made under Section 12AA of the Act before him which has already been directed to be considered by the Ld. CIT(E) afresh. Hence, the CIT (Exemption) is directed to pass orders a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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