https://www.taxtmi.com/caselaws?id=217812 Eligibility for exemption under the Income-tax Act was directed to be re-examined because the factual question whether amounts were collected over and above prescribed fees was material to the exemption claim and had not been properly verified. The Tribunal noted that an earlier year's issue in the same assessee's case had already been remitted for fresh consideration, and held that it could exercise appellate power to set aside the matter where the record was incomplete on a crucial factual issue. The matter was therefore sent back to the Assessing Officer for fresh adjudication in accordance with law. en-us Wed, 18 Jul 2012 00:00:00 +0530 Fri, 26 Oct 2012 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217812 Eligibility for exemption under the Income-tax Act was directed to be re-examined because the factual question whether amounts were collected over and above prescribed fees was material to the exemption claim and had not been properly verified. The Tribunal noted that an earlier year's issue in the same assessee's case had already been remitted for fresh consideration, and held that it could exercise appellate power to set aside the matter where the record was incomplete on a crucial factual issue. The matter was therefore sent back to the Assessing Officer for fresh adjudication in accordance with law. Case-Laws Income Tax Wed, 18 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217812