TMI Blog2016 (2) TMI 1259X X X X Extracts X X X X X X X X Extracts X X X X ..... 8th November 2011 - HELD THAT:- Revenue states that the Revenue would have no objection if the matter is remanded to the ITAT for fresh determination of all the pleas raised in the Assessee's appeal before the ITAT. This Court sets aside the impugned order passed by the ITAT and restores it to the file of the ITAT for a fresh decision in accordance with law. It will be permissible for the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal under Section 260A of the Income Tax Act, 1961 ( Act ) by the Appellant-Assessee, Devki Devi Foundation, is directed against the impugned order dated 31st March 2015 passed by the Income Tax Appellate Tribunal ( ITAT ) in ITA No. 1027/Del/2012. The said appeal before the ITAT was directed against the order passed by the Director of Income Tax (Exemptions) [ DIT (E) ] dated 28th Decemb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nial of sufficient opportunity to the Appellant in response to the show cause notice ( SCN ) issued on 18th November 2011. In particular it is pointed out that whereas a reply of the Assessee was filed on 27th December 2011, the impugned order under Section 12AA (3) of the Act was passed by the DIT (E) just one day later on 28th December 2011 without dealing with the reply filed by the Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n all the grounds/pleas raised in the Assessee's appeal. 6. Mr. P. Roy Chaudhuri, learned Senior standing counsel for the Revenue states that the Revenue would have no objection if the matter is remanded to the ITAT for fresh determination of all the pleas raised in the Assessee's appeal before the ITAT. 7. In that view of the matter, this Court sets aside the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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