2015 (2) TMI 905

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....Sudhakar, J.) Aggrieved by the order of the Tribunal in allowing the appeal filed by the assessee/respondent herein, the Revenue is before this Court by filing the present appeal by raising the following questions of law for consideration:- "a) Whether on the facts and circumstances of the case was the Tribunal right in remanding the issue back to the CIT especially when the document availab....

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....x, Salem, dated 23.11.07 and 29.5.09, whereby the respondent/assessee's application for registration under Section 12AA was denied and exemption sought for under Section 80G was also rejected. 3. The brief facts, shorn of unnecessary details, are that the assessee filed application in Form 10A on 7.11.08 under Section 12 AA (1) (aa) of the Income Tax Act for registration and also filed appl....

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.... been granted notwithstanding the subsequent rejection on 23.11.07, however, the said contention was not accepted by the Commissioner due to the fact that two subsequent applications for registration were filed by the assessee. 4. Aggrieved by the said orders of the Commissioner of Income Tax, the assessee filed appeals before the Tribunal. The Tribunal, on a consideration of the matter and on ....

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.... entire issues by the Commissioner of Income Tax and, accordingly, remanded the matter back for reconsideration. For better clarity, para-4 of the order of the Tribunal, is extracted hereinbelow:- "We have visualized the rival stands and have also carefully treaded through the Trust Deed and other relevant documents enclosed in the paper book. We are convinced that this is a fit case for remand....