TMI Blog2022 (10) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... e Hon ble High Court, the assessee is entitled to exemption u/s 11 or 12 of the Act for the year 2006-07. We, therefore, remit the matter back to the file of the AO and direct the Ld.AO to grant exemption u/s 11 or 12 of the Act in accordance with law. Appeal of the assessee is allowed for statistical purpose. - I.T.A.No.693/Viz/2019 - - - Dated:- 13-10-2022 - Shri Duvvuru Rl Reddy, Hon ble Judicial Member And Shri S Balakrishnan, Hon ble Accountant Member For the Appellant : Shri GVN Hari, AR For the Respondent : Shri ON Hari Prasada Rao, DR ORDER PER SHRI DUVVURU RL REDDY, JUDICIAL MEMBER : This appeal is filed by the assessee against the order of the Commissioner of Income Tax [in short, [CIT(A)], Tirupati i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed the following grounds : 1. The order dt.09.1.2019 of the Commissioner of Income Tax (Appeals), Tirupati, in ITA No.371/2015-16/CIT(A)/TPT for the asst.year 2006-07 is contrary to law, the weight of evidence and probabilities of the case. 2. The Ld.CIT(A) ought to have seen that the appellant s entire income was exempt under the provision of secs. 11 12 of the Act. 3. The Ld.CIT(A) should have allowed the alternative claim made before him in respect of the availability of registration u/s 12AA and exemption of income u/s 11 12 of the Act. 4. The ld.CIT(A) failed to see that subsequent to the filing of appeal for the year, registration u/s 12AA of the Act was communicated to the appellant. 5. The ld.CIT(A) ough ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime of assessment and the simple claim made by the assessee cannot be a ground to direct the AO to grant exemption. Even no material was available before the Ld.CIT(A) for adjudication of the issue of claim u/s 11 of the Act, hence, the Ld.CIT(A) dismissed the appeal of the assessee on this ground. 7. On being aggrieved, the assessee preferred an appeal before the Tribunal and submitted that the said appeal was disposed off on 20.12.2017, wherein, it was held that the expenditure on account of payment to other department is allowable and sent the file back to the Assessing Officer for fresh consideration. He submitted that the assessee was granted registration u/s 12AA of the Act retrospectively as per the directions of Hon ble ITAT. He ..... X X X X Extracts X X X X X X X X Extracts X X X X
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