9911796707
TMI Blog2016 (3) TMI 1469X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER PER R.P. TOLANI, JM The assessee has filed an appeal against the order of the ld. CIT(A)- II, Jaipur dated 30-07-2013 for the assessment year 2009-10 wherein following grounds have been raised by the assessee . ''The ld. CIT(A) has erred on facts and in law in not allowing the claim of exemption u/s 11 by holding that in view of the decision of Supreme Court in the case of Goetze India Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion Act, 1958. It is established to certify the seeds and carry out such other activities as is prescribed u/s 8 to 10 of the Seeds Act, 1966. The assessee society application for registration u/s 12A was rejected by the Department in assessment year 2005-06 which was restored vide ITAT order dated 22-06-207 in ITA No. 892/JP/2006. In the year under consideration, the assessee filed its return of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not made in the form of revised return, following Hon'ble Supreme Court judgment in the case of Goetze India Ltd. vs. CIT, 284 ITR 323. 2.2 Aggrieved, the assessee preferred first appeal wherein the ld. CIT(A) also did not consider the assessee's claim by applying the case of Hon'ble Apex Court in the case of Goetze India Ltd. vs. CIT (supra). 2.3 Aggrieved, the assessee is now befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to deduction u/s 80IB even though it has not filed the audit report in Form No. 10CCB along with the return but has filed the same before the completion of assessment. The ld. AR of the assessee further placed reliance of following case laws to this effect. (i) CIT vs. Shahzedanand Charity Trust , 228 ITR 292 (P&H) (ii) CIT vs. Rai Bahadur Bissesswarlal Motilal Malwasie Trust, 195 ITR 825(C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim should have been considered and appropriate relief in accordance with law may be provided. In view thereof, we set aside the matter to the file of the ld. AO to consider the assessee's claim afresh by providing adequate opportunity of being heard. If some compliance is further required, the assessee may be allowed to make the same and decide the grounds of appeal in accordance with law. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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