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TMI Blog2012 (7) TMI 1133X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of these Districts are to be done by assessee. 3. The assessee has taken the following grounds of appeal :- Ground NO.1: On the facts and circumstances of the case and in law, the learned CIT (A) has grossly erred in not appreciating the fact that the Appellant Authority has been created with the object of general public utility which is a charitable object within the meaning of section 2(15) of the Income Tax Act and the Authority has been granted exemption u/s 12AA vide Registration No. 137/08-09 dt: 09/03/09 by CIT Dehradun. Ground NO.2: On the facts and circumstances of the case and in law, the learned CIT (A) has grossly erred in not appreciating the fact that the power of the State Govt. to issue directions to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preciation is allowable as per law. Ld. AR pleaded to restore the issue to the file of Assessing Officer with similar directions. Ld. DR relied on the orders of the authorities below. 5. We have heard both the sides on this issue. We have also gone through the order of ITAT in the assessee s case in ITA Nos.785 1206/Del/2009 for Assessment Years 2004-05 and 2005-06 dated 12th June, 2009 wherein ITAT in para 4 has directed as under:- 4. We have considered the rival submissions and perused the materials on record and have gone through the orders of the authorities below. We find that when the orders are passed by the authorities below, the assessee was not registered u/s 12AA. After the impugned orders, the assessee made application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. We restore the issue to the file of Assessing Officer with directions that if assessee gets registration u/s 12AA valid for these two relevant assessment years also, then Assessing Officer shall examine as to whether the expenses incurred by the assessee can be said to be for the purpose of the charitable objects. If not, then Assessing Officer shall examine and decide afresh as to whether these expenses are capital or revenue. If Assessing Officer held it to be capital, then he should examine whether any depreciation is allowable or not. In view of these facts, we restore the issue to the file of the Assessing Officer with the direction as stated above and also mentioned in the order of ITAT dated 12th June, 2009 for Assessment Years 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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