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2022 (10) TMI 970 - AT - Income TaxExemption u/s. 11 - CIT-A justification in deleting the disallowance and allowing the grant exemption u/s. 11 - Whether CIT(A) was justified in granting relief beyond the scope of ground raised which was The AO has not considered the submission made by the AO on portal 19.12.2018 and also earlier submissions? - HELD THAT:- On a careful perusal of the order of the Ld. CIT(A) and the reasons given therein, we observe that revenue is aggrieved because of Ld. CIT(A) has given relief based on the evidences submitted by the assessee. The evidences submitted were not controverted by the revenue. CIT(A) has not adjudicated the appeal on merit - We observe that Assessing Officer has not assessed the income of the assessee judicially even though assessee has filed the information somewhere on 11.07.2017. He cannot set-aside the information available with him. Hence, we do not find any infirmity in the order passed by the Ld. CIT(A) in deleting the disallowance and directing the Assessing Officer to grant exemption u/s. 11 as claimed by the assessee. Grounds raised by the revenue are dismissed.
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