2022 (11) TMI 1344

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..... he 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 separate orders of the ld. CIT(A)-7, Pune dated 06-12-1018 for A.Y. 2010-11, dated 07-11-2019 for A.Y. 2017-18, dated 15-02-2019 for A.Y. 2011-12 & dated 06-12-2018 for A.Y. 2013-14, and separate orders of the .....

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..... o re-adjudicate the issue on merits whether the assessee is eligible for registration u/s 12AA of the Act. It is the contention of the ld. Counsel that all these cases fixed before us for adjudication pertains to the assessments taken place prior to the order passed by Pune Bench of the Tribunal (supra). That whether now, the assessee would get registration u/s 12AA of the Act that would have a be .....

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..... perused the material on record. The issue in the present appeal relates to the grant of registration u/s 12AA of the Act. We carefully gone through the MOA, we found that the appellant company is formed to provide reemployment to ex-servicemen etc. On perusal of clause set out in Memorandum of Association, we are unable to discern clause creating an interest in property in favour of the public for .....

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..... be remanded back to the file of the ld. CIT (Exemption) for de-novo consideration of application on the touchstone of law laid down by the Hon'ble Supreme Court in the case of Ananda Social and Educational Trust vs. CIT, 272 Taxman 7 after giving due opportunity of being heard to the appellant. Thus, the grounds of appeal raised by the assessee are partly allowed for statistical purposes." 5. T .....

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..... ion u/s 12AA of the Act vis-à-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. 6. In the result, all these appeals are allowed for statistical purposes. Order pronounced in the open Court on this 24th November 2022.
Case laws, Decisions, Judgements, .....

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