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2020 (3) TMI 1019 - AT - Income TaxExemption u/s 10(46) - CIT(A) dismissed the appeal of the assessee since various grounds was not pressed by the assessee - Assessee is a Government Organisation with the main objective of performing activities of controlling pollution - HELD THAT:- Appellant has contended that the said grounds were not only pressed by the assessee but even a detailed submission in support of the issues raised therein was made by the assessee which was extracted by the Ld. CIT(A) in his impugned orders. Keeping in view all the facts of the case as borne out from the record, we are inclined to accept this contention of the learned counsel for the assessee. Even the ld. DR has not raised any objection for sending the matter back to the AO for adjudication of these vital issues relating to the assessment of the assessee for both the years under consideration after proper and necessary verification. We accordingly set aside the impugned orders of the ld. CIT(A) on these issues and restore the matter to the file of the AO for deciding the same on merit in accordance with law after giving the assessee proper and sufficient opportunity of being heard.
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