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TMI Blog2022 (1) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... remitted back to the AO. The assessment in the instant case was made u/s. 144 of the Act. The assessee has failed to furnish the proof of evidence of amount accumulated under section 11(2) as per the objects prescribed u/s. 11(5) of the Act before the AO. The AO has, therefore, denied the benefit of accumulated available for exemption u/s. 11 of the Act. The CIT(A) has also refused to admit the ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... restored to the file of the AO - Appeal of the assessee is allowed for statistical purpose - I.T.A. No. 7609/Del/2017 - - - Dated:- 11-1-2022 - Challa Nagendra Prasad, Member (J) And Pradip Kumar Kedia, Member (A) For the Appellant : Aadarsh Tiwari, Advocate For the Respondents : Umesh Takyar, Sr. DR ORDER Per Pradip Kumar Kedia, AM The captioned appeal has been filed at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce under Rule 46A of the I.T. Rules 1962. 4. Having regard to the submissions made in tandem as well as to the facts of the case, the dispute raised in the present appeal requires to be remitted back to the AO. The assessment in the instant case was made u/s. 144 of the Act. The assessee has failed to furnish the proof of evidence of amount accumulated under section 11(2) as per the objects pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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