TMI Blog2009 (1) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... to prefer the registration under section 12A – Tribunal directing AO to reconsider status of assessee – Held that Tribunal had only remitted the matter to AO to to reconsider the matter afresh after affording an opportunity of hearing to both parties - The operative part of the order shows that the everything has been left open to be considered afresh by the Assessing Officer. That being so, we do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner of Income-tax (Appeals), before the Income-tax Appellate Tribunal, wherein several questions were raised. According to the assessee, it was being assessed and granted exemption under section 10(20) of the Act. In view of this provision, the assessee filed claim of registration under section 12A of the Act. The Director of Income-tax (Exemptions) recorded a finding that the assessee is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the basis of these facts and circumstances, we direct the Assessing Officer to reconsider the issue of the status of the assessee afresh after affording an opportunity of being heard to the assessee keeping in view the aforesaid. In the result, the appeals are treated as allowed for statistical purpose. Sd./ (Gopal Chowdhury) Judicial Member Sd./- (K. K. Gupta) Accountant Member." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Assessing Officer. That being so, we do not find that any substantial question of law arises to be considered by us. 7. However, it is clarified against the final order that may be passed by the Assessing Officer, either of the aggrieved party would be at liberty to challenge the same before an appropriate appellate forum in accordance with law. 8. The appeal, therefore, stands he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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