Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 1125 - AT - Income TaxExemption u/s 11 - grant of approval for renewal u/s 80G(5) denied - assessee has filed blank Form No.10 r.w.r. 17 of the Income Tax Rule, 1962, it is established to have filed as blank at all because objects are not at all specified, spelt out or set out in the Form No.10 - HELD THAT:- It appears that the said Form No.10 though placed before the Learned AO was not duly filled up. Though such defect was curable in nature the same was not accepted by the Learned CIT(A) in appeal in spite of having been placed upon rectification before him along with the written submission by the assessee. We find that the assessee could have been given an opportunity of being heard on the additional evidences on the basis of the rectified filled up Form No.10 for the ends of justice by the first appellate authority itself. In that view of the matter, we find it fit and proper in order to prevent the miscarriage of justice to set aside the issue to the file of the CIT(A) with the direction upon him to take into consideration the filled up Form No.10 as submitted by the assessee before him and also the additional evidences and to pass orders upon affording an opportunity of hearing to the assessee - Assessee’s appeal is allowed for statistical purpose.
|