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2021 (12) TMI 565 - KERALA HIGH COURTExemption u/s 80P(2)(a)(vi) - whether the assessee was engaged in the collective disposal labour of its members? - HELD THAT:- Society’s functions are based upon its bye laws. The bye laws itself would have thrown light upon the question that arises for consideration in the instant case. On an examination of the bye laws, the Tribunal could have easily come to a conclusion whether the income derived by the society was through collective disposal of the labour of its members. Materials like the bye laws were already on record for the Tribunal to appreciate the claim of the assessee. We find on a consideration of the order of the Tribunal that the remand to the assessing officer was not necessary in the peculiar facts of the case and on the other hand, as a final fact finding authority Tribunal itself could have appreciated the facts by itself. The assessment relates to the assessment year 2008-09 and at this distance of time, it is not in the interests of all to remand it to the assessing officer. We set aside the order of the Tribunal and remand the same for fresh consideration by the Tribunal itself. The Tribunal shall examine the issue arising under Section 80P(2)(6)(a) of the Act, as expeditiously as possible, preferably within six months.
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