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2013 (11) TMI 680 - AT - Income TaxBenefit of exemption u/s 11 and 12 of the Income tax act - Urged that Ld. CIT(A) erred in allowing the claim of expenditure of Rs. 184,77,745/- when the assessee has failed to furnish complete documentary evidence to substantiate the claim to fulfill its objective – Held that:- Complete details of the donations received is not on record. The donations and the income so generated has been held by the Ld. CIT(A) to have not been applied for charitable purposes. In these circumstances, it is contradictory on the part of the Ld. CIT(A) to hold that the donations are disclosed and exempt and at the same time hold that assessee is not entitled for exemption u/s. 11 & 12 of the Act in as much as it is not engaged in any charitable activity. Ld. CIT(A) has held that the assessee should be allowed the claim of expenditure of Rs. 18477745/-. This is quite contradictory approach as when it has been held by the Ld. CIT(A) that assessee is not engaged in any charitable activity, there is no question of allowing any expenditure incurred in this regard - It is clear that the ld. CIT(A) has passed a contradictory order – Reliance has been placed on the Apex court judgment in the case of Kapurchand Shrimal Vs. CIT, [1981 (8) TMI 2 - SUPREME Court], wherein it was held that it is the duty of the Appellate Authority to correct the lacunae in the order of the authorities below and if needed remand the matter - Remitted the issue raised in the Cross Appeals to the file of the Ld. CIT(A) to consider the issue afresh.
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