TMI Blog2022 (11) TMI 1344X X X X Extracts X X X X X X X X Extracts X X X X ..... of the findings of the ld. CIT (Exemption) determining the issue of grant of registration u/s 12AA of the Act vis- -vis the assessee. The ld. A.O shall comply with the provisions of natural justice. Accordingly all the grounds of appeal in respect of these appeals are allowed for statistical purposes. - ITA No : 384/PUN/2019, 245/PUN/2020, 640/PUN/2019, 641/PUN/2019, 642/PUN/2019, 643/pun/2019, 644/PUN/2019 - - - Dated:- 24-11-2022 - SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER For the Appellant : Shri Kishor Phadke For the Respondent : S/Shri Ganesh Bare and Ramnath P. Murkunde ORDER PER BENCH This batch of seven appeals preferred by the assessee emanates from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ck to the file of ld. A.O with appropriate directions for re-adjudication as per law and based on the determination of the status of the assessee as regards the issue of grant of registration u/s 12AA of the Act. Accordingly, taking the totality of the facts and circumstances into consideration, the ld. A.O may pass necessary orders. The ld. D.R fairly conceded to these submissions. 4. We have heard the submissions of the parties in respect of all these appeals before us and have also considered the Pune Tribunal decision (supra) in assessee‟s case placed on record. The Pune Bench of the Tribunal in ITA No. 129/PUN/2021 (supra) observed and held as follows: 9. We heard the rival submissions and perused the material on record. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee are partly allowed for statistical purposes. 5. The Tribunal in the aforesaid decision has remanded the matter back to the file of the ld. CIT (Exemption). Therefore, it has to be seen what exactly is the status determined by the ld. CIT(Exemption) as regards to the assessee and whether the ld. CIT(Exemption) would grant registration u/s 12AA of the Act to the assessee or not. This decision thus certainly has a bearing on all these appeals placed before us. Therefore, without going into the merits of all these cases considering the submissions made before us and the aforesaid order of Pune Bench of the Tribunal (supra) in assessee‟s own case, we remand all these matters to the file of the ld. A.O to re-adjudicate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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