https://www.taxtmi.com/caselaws?id=216060 The ITAT, Hyderabad set aside the first appellate order and remanded the matter to the CIT(A) because the assessee's foundational exemption claims under sections 11 and 10(1) were not first decided by a reasoned speaking order. The Tribunal noted that the CIT(A) had proceeded issue-wise on the assessment additions without properly addressing the primary exemption plea, and it followed the course adopted in the assessee's own later-year proceedings, where the exemption claims were directed to be examined afresh after proper opportunity and verification. The CIT(A) was therefore directed to reconsider the exemption claims and adjudicate the appeal afresh in accordance with law. en-us Fri, 08 Jun 2012 00:00:00 +0530 Sat, 25 Aug 2012 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216060 The ITAT, Hyderabad set aside the first appellate order and remanded the matter to the CIT(A) because the assessee's foundational exemption claims under sections 11 and 10(1) were not first decided by a reasoned speaking order. The Tribunal noted that the CIT(A) had proceeded issue-wise on the assessment additions without properly addressing the primary exemption plea, and it followed the course adopted in the assessee's own later-year proceedings, where the exemption claims were directed to be examined afresh after proper opportunity and verification. The CIT(A) was therefore directed to reconsider the exemption claims and adjudicate the appeal afresh in accordance with law. Case-Laws Income Tax Fri, 08 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216060