2014 (3) TMI 681

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....r D. Manmohan, V.P. This appeal by the Revenue is directed against the order passed by the CIT(A)-I, Mumbai and it pertains to A.Y. 2006-07. 2. The following grounds were urged by the Revenue: - "Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) was right in directing the AO to allow the claim of exemption u/s 11, when the same was not claimed in the return of ....

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....ducation purposes nor a hospital or other institution for the reception and treatment of persons, during convalescence or of persons requiring medical or rehabilitation, existing solely for philanthropic purposes." 3. The facts in brief are that the AO reopened the assessment on the ground that the assessee is not an educational institution solely for educational purposes but it was running for....

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....he appellant has claimed exemption u/s. 11 in ITR 7. This fact was brought to the notice of the AO during the assessment proceedings. However, the AO has ignored this fact. The appellant trust is imparting education and medical help and even financial aid to physically handicapped trainees, the appellant is entitled to exemption u/s. 11. The appellant's AR further contended that the appellant is r....

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....ndum of Association. In view of this fact, the AO is directed to allow exemption u/s. 11 as claimed by the appellant trust. This ground of appeal is allowed." Since the assessee has been granted registration under section 12A and the original objects continued to exist apart from the fact that the amended objects remain charitable, the learned CIT(A) was of the view that the assessee is entitled t....