TMI Blog2014 (8) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... eaning of Section 2(15) of the Act in respect of assessment years in question or not, keeping in view the arguments raised by the learned counsel for the appellant-assessee and to pass fresh orders relating to assessment proceedings thereafter in accordance with law. Accordingly, the impugned orders passed by the Tribunal in all the appeals are set aside and the matter is remanded to the Tribunal to decide the same afresh in the light of the submissions made by the learned counsel for the appellant after affording an opportunity of hearing to the parties in accordance with law - ITA No.100 of 2014 (O&M) - - - Dated:- 6-8-2014 - MR. AJAY KUMAR MITTAL AND MR. FATEH DEEP SINGH, JJ For the Petitioner : Mr. Salil Kapoor, Advocate, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant does not exist for charitable purpose when no such issue was under consideration before the Tribunal? c) Whether in view of the facts and circumstances of the case, the tribunal has erred in law and on facts in denying the claim of exemption under Section 11 of the Act on the ground that same has been disallowed in assessment year 2006-07 and assessment year 2007-08 when facts of such assessment years are distinguishable? d) Whether respondent has in view of the facts and circumstances of the case erred in law and on facts in not adjudicating the additional grounds raised by the appellant after admitting it? e) Whether in view of the facts and circumstances of the case, the Tribunal has erred in law and on facts in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal. The said order was upheld by this Court vide order dated 31.10.2008, Annexure A.2. The assessee filed its return of income for the assessment year 2004-05 at loss of ` 594.92 lacs. Notice under Sections 143(2) and 142(1) of the Act was issued to the assessee. The Assessing Officer disallowed claim for exemption under Section 11 of the Act on the ground that registration under Section 12A was rejected by the CIT. The Assessing Officer referred the matter to special audit under Section 142(2A) of the Act with the approval of CIT on 23.2.2006. The Assessing Officer on the recommendation of special auditor framed assessment under Section 143(3) of the Act and made addition of ` 14,34,10,160/- vide order dated 6.12.2006, Annexure A.3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act and secondly in case the appellant trust is engaged in the activity of advancement of any other object of general public utility, can it be denied exemption in view of proviso to section 2(15) of the Act which was introduced with effect from April 1, 2009, whereby exception has been carved out in respect of charitable activities which involves the carrying on of any activity in the nature of trade, commerce or business or any activity of rendering any service in relation to any trade, commerce or business for a cess or fee or any other consideration, irrespective of the nature of use or application or retention of the income from such activity. The validity of the assessment framed can be examined thereafter. 6. Learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he nature of activities of the appellant trust whether they are in the nature of charitable within the meaning of Section 2(15) of the Act in respect of assessment years in question or not, keeping in view the arguments raised by the learned counsel for the appellant-assessee and to pass fresh orders relating to assessment proceedings thereafter in accordance with law. 11. Accordingly, the impugned orders passed by the Tribunal in all the appeals are set aside and the matter is remanded to the Tribunal to decide the same afresh in the light of the submissions made by the learned counsel for the appellant after affording an opportunity of hearing to the parties in accordance with law. Needless to say, anything observed hereinbefore shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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