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Issues: Whether additional evidence showing registration under section 12AA could be admitted and whether the matter should be remanded for fresh adjudication of the assessee's claim for exemption under sections 11 and 12.
Analysis: The assessee produced the registration certificate under section 12AA of the Income-tax Act, 1961, which had not been placed before the first appellate authority. The document went to the root of the dispute concerning denial of exemption under sections 11 and 12 on the ground that the trust lacked registration under section 12A. In these circumstances, the additional evidence was admitted under Rule 29 of the ITAT Rules, 1963. As the certificate had not been considered by the CIT(A), the merits of the exemption claim were not examined and the matter was restored for fresh consideration.
Conclusion: The additional evidence was admitted and the matter was remanded to the CIT(A) for de novo adjudication in accordance with law, after considering the registration under section 12AA.
Final Conclusion: The assessee obtained only a procedural relief, with the substantive exemption issue left for fresh decision by the first appellate authority.
Ratio Decidendi: Additional evidence that goes to the root of the controversy may be admitted where its non-production before the lower authority would otherwise defeat a fair adjudication, and the matter may be remanded for fresh decision after considering that evidence.
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