https://www.taxtmi.com/caselaws?id=771283 Exemption under sections 11 and 12 was denied because Form 10B was not filed, and the assessee stated that a condonation request was pending before the CCIT. The ITAT found that the CIT(A) had focused on the delayed Form 10B filing and the power to condone delay under section 119(2)(b), but had inadvertently failed to adjudicate the assessee's separate ground challenging assessment of gross receipts and seeking taxation on net receipt only. The order was set aside and the matter was remanded to the CIT(A) for de novo adjudication of all grounds with due opportunity of hearing and a speaking order. en-us Wed, 30 Apr 2025 00:00:00 +0530 Fri, 23 May 2025 08:46:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771283 Exemption under sections 11 and 12 was denied because Form 10B was not filed, and the assessee stated that a condonation request was pending before the CCIT. The ITAT found that the CIT(A) had focused on the delayed Form 10B filing and the power to condone delay under section 119(2)(b), but had inadvertently failed to adjudicate the assessee's separate ground challenging assessment of gross receipts and seeking taxation on net receipt only. The order was set aside and the matter was remanded to the CIT(A) for de novo adjudication of all grounds with due opportunity of hearing and a speaking order. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771283