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2018 (11) TMI 641 - AT - Income TaxRegistration u/s 12AA eligibility - proof of charitable activities - Held that:- Appellant society was enjoying the registration granted to it by the CIT(E), Ghaziabad u/s 12AA of the Act. Understand how can the CIT(A) question the authority of the CIT(Exemptions) for granting registration u/s 12AA of the Act. CIT(Exemptions) to decide the allowability or otherwise of the registration u/s 12A. CIT(A) should not have made any observation on that aspect and should have restricted himself to the issues raised before him. At the most, the CIT(A) could have enhanced the addition made by the Assessing Officer, which is within his powers. But by no stretch of imagination it can be accepted that the first appellate authority is making enhancement while commenting on the powers of the CIT(Exemptions). First appellate authority has crossed his powers in deciding the appeal and, therefore, his findings have to be set aside. Coming to the action of the Assessing Officer, find that the AO has doubted the surplus ₹ 6,36,591/- without examining each and every item of income. Therefore, restore this issue to the file of the AO. AO is directed to examine each and every item of income and decide the issues afresh after allowing reasonable opportunity of being heard to the assessee. Accordingly, the enhancement is set aside and the order of the Assessing Officer is restored back to his file.
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