Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (2) TMI 1105 - ITAT MUMBAIExemption u/s. 11 - assessee was registered as a Charitable Organization with DIT (Exemption), Mumbai, u/s. 12A and also with Charity Commissioner of Mumbai and was running a hospital and medical research centre - Held that:- It is noted that Ld. CIT(A) has reversed the order of the AO and allowed the relief of the assessee relying upon his own order for earlier year and decision of Hon’ble Bombay High Court in the case of Baun Foundation Trust [2012 (4) TMI 172 - BOMBAY HIGH COURT] while deciding this issue, Ld. CIT(A) has not discussed at all actual facts of the case as were involved in the year before us. Therefore, we find it appropriate to send this appeal back to the file of Ld. CIT(A) who shall decide this appeal afresh after taking into account fact of this case more specifically on those issues as were raised by the Ld. DR before us. He shall also take into account, the decision relied upon by the Ld. Counsel before us, and adequate opportunity of hearing shall be given to the assessee to file written submissions and evidences before passing the appeal order. Ld. CIT(A) shall take into account entire material as may be placed on record by the assessee and shall pass detailed and well reasoned order after discussing facts of this case as well as applicable legal position. The assessee shall be free to raise all the legal and factual issues as may be considered appropriate. With these directions this appeal is sent back to the file of Ld. CIT(A). - Decided in favour of Revenue for statistical purposes.
|