TMI Blog2021 (2) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... ned counsel for the parties as the factum of submission of application has not been considered by the Tribunal, it is the assessee who has established that he has submitted an application under Section 12A of the Act and therefore, the Tribunal has erred in law and facts in accepting the genuineness of application. Resultantly, the matter is remanded back to the Tribunal and the parties shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umber of Colleges in Karnataka and other parts of Karnataka has preferred an application under Section 10(23C)(iiiab) of the Income Tax Act, 1961 (hereinafter referred to as Act for short) seeking exemption. Another application was preferred under Section 12A of the Act on 25.05.1999. The assessee has filed third application for grant of exemption under Section 80G. The facts reveals that the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication preferred under Section 12A of the Act dated 25.05.1999. 4. Learned counsel for the Department has filed certain documents before this Court on 13.08.2019 along with an affidavit and the original application allegedly submitted by the assessee before the Tribunal was brought on record. His contention is that so called application (Form No.10A) bears the seal of Commissioner of Income Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red in law and facts in accepting the genuineness of application. 6. Resultantly, the matter is remanded back to the Tribunal and the parties shall be free to place all documents and shall be free to put forth their contentions in respect of the aforesaid issue. 7. Parties shall appear before the Tribunal on 15.02.2021. 8. The other issues are left open. 9. The Department shall be free ..... X X X X Extracts X X X X X X X X Extracts X X X X
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