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2016 (5) TMI 201 - AT - Income TaxEligibility to exemption exemption u/s.80P and 10(23C) - Held that:- Despite the expiry of more than 18 months, AO did not respond to the remand order of the CIT (A) and therefore the CIT (A) was left with no option but to decide the appeal of the assessee without having the benefit of the remand report of the AO. We find that there is no justification or explanation by the Department as to why the AO has not submitted the remand report or other report of not submitting the remand report. Therefore it is clear that the AO was not having any explanation or reason for not filing the remand report. Even otherwise, it is not the case of the Revenue that the assessee is not entitled for the relief u/s.80P as well as u/s.10(23C) of the Act. Therefore when the entire income of ₹ 2,52,18,534/- was eligible for exemption, then allowing the claim of the assessee by the CIT (A) is proper and justified In the case on hand, when the CIT (A) has already issued a remand order giving full opportunity to the AO for examination of the claim, then in the absence of any claim of the Revenue that assessee is not entitled for the exemption u/s.80P and 10(23C) of he Act, we do not find any error or reason to interfere with the impugned order of the CIT (A). - Decided against revenue
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