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2016 (10) TMI 1370 - AT - Income TaxExemption u/s 10(23C) (iiiab) - CIT(A) rejecting the claim of the assessee - HELD THAT:- The assessee filed a letter written by the Principal Secretary, Government of Punjab, Deptt. of Technical Education & Industrial Training, Chandigarh, to The Chief Commissioner of Income Tax, Aayakar Bhawan, Chandigarh Memo No. 01/02/2014-4TE2/821193/1 dated 17.8.2016, wherein it is claimed among other things that the revenue generated by the Institute belongs to the Consolidated Fund of the Government and the same has been permitted to be retained by the Institution for achieving the objectives of the society as yearly grant. This letter was not before the lower authorities, when the issue of grant of exemption u/s 10(23C)(iiiab) has been adjudicated. CIT(A) has to consider this letter, as the contents therein go to the root of the matter and take a fresh view on the matter. The claim made in this letter require verification. Thus, we set aside all these appeals to the file of the CIT(A) for de novo adjudication in accordance with law. Appeal allowed for statistical purposes.
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