TMI Blog2021 (6) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... have been utilized only for the aims and objects of the society. The order of the CIT(A) is contrary in nature. Therefore, considering the totality of the facts of the case, to meet the ends of justice, we remit the issue back to the file of the AO with a direction to decide the appeal on merits after examining the documentary evidence as required for claiming exemption u/s. 11 by the Assessee, which will be put-forth by the assessee before him. Grounds raised by the revenue are treated as allowed for statistical purposes. - ITA No. 351/H/2019 - - - Dated:- 18-6-2021 - Satbeer Singh Godara, Member (J) And Laxmi Prasad Sahu, Member (A) For the Appellant : Rohit Mujumdar ORDER Per L P Sahu, AM This appeal filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uently, the case was selected for scrutiny. The books of account vouchers were not provided by the assessee. Only, bank accounts were submitted during the course of assessment proceedings. The assessment proceedings was completed u/s. 144 ex-parte on 19.12.2016 by disallowing exemption u/s. 11 of the I.T. Act and treated surplus income of ₹ 1,61,95,594/- disclosed in the Return of Income as assessee's income from business. 3. When the assessee preferred an appeal before the CIT(A) against the order of AO, the CIT(A) directed the AO to grant exemption u/s. 11 and delete the addition of ₹ 1,61,95,594/- following the decision of assessee's own case for AY 2009-10 wherein the return of income was scrutinized u/s. 143(3) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting documents for verification, the assessee failed to furnish the same. In the absence of the same, the AO disallowed the exemption claimed u/s. 11 of the Act. On the other hand, the CIT(A) following the assessee's own case for AY 2009-10 wherein exemption u/s. 11 of the Act was allowed by the AO in the assessment made u/s. 143(3) of the Act, directed the AO to allow the assessee's claim of exemption u/s. 11 of the Act, which is not proper as the CIT(A) himself mentioned in his order that merely because there was no compliance with the requirement of production of books of account, vouchers etc. the AO's abrupt conclusion to deny exemption u/s. 11 is farfetched and also misplaced. The assessee itself admitted that by filing a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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