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2018 (1) TMI 1511 - AT - Income TaxExemption u/s 11 denied - assessment ex-parte u/s. 144 - denial of exemption as no evidence has been provided by the assessee to substantiate the claim for the purpose of trust - HELD THAT:- Assessee had made its first submission before the ld. CIT(A) along with paper books. The ld. CIT(A) has called a remand report from the assessing officer and after considering the remand report and submission of the assessee stated that it has rightly been held by the assessing officer in the assessment order as well as in the remand report that the case of the assessee is squarely covered by the proviso to section 2 sub-section 15 of the act. In the case of Ahmedabad Urban Development Authority [2017 (5) TMI 1468 - GUJARAT HIGH COURT] the assessee society was constituted under Gujarat Town Planning and Urban Development Act, 1976 to undertake preparation and execution of town planning scheme and to execute works in connection with supply of water, disposal of sewerage and provision of other services and amenities and held it could be said to be providing general public utility services within meaning of section 2(15) and thus its claim of exemption of income under section 11 was to be allowed. Similarly, the case of GIDC [2017 (7) TMI 811 - GUJARAT HIGH COURT] was also decided by the Hon’ble Gujarat High Court in favour of the assessee. Above exercise required thorough examination of primary level record material and activities performed by the assessee - We are of the view that restoring this case to the Ld. CIT(A) instead of assessing officer will increase the litigation work at multistage level first at the level of CIT(A) then again in the form of remand report at the level of assessing office - we restore the impugned issue to the file of the assessing officer for deciding afresh as directed above after affording adequate opportunities to the assessee. Appeal of the assessee is allowed for statistical purposes.
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