2018 (10) TMI 1450

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.... as 'ITAT') passed in ITA No.452/CHD/2010. The assessment year involved is 2003-04. 2. As per the appellant, the following substantial questions of law arise for consideration in the present appeal:- 1)Whether on the facts and circumstances of the case, the learned ITAT has erred in holding that the assessee is eligible for exemption under Section 11 without appreciating the fact that the assessee did not maintain books of account as stipulated under the Income Tax Act, 1961 which was stated by the auditor itself and the assessee therefore not satisfying the necessary conditions? 2)Whether on the facts and circumstances of the case, the ITAT, in para 49 of its order, has erred in observing that no appeal against....

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....IT(A) on the ground of denial of exemption under Sections 11 and 12 of the Act and challenging the addition on account of contribution to the Pension Fund and Provident Fund. The CIT(A) vide order dated 01.03.2010 allowed the exemption under Section 11 of the Act but confirmed the addition on account of contribution to the Pension Fund and Provident Fund . 6. Both the department as well as the assessee filed appeals before the Tribunal against the order of CIT(A). The appeal of the assessee was allowed. Hence the present appeal. 7. Learned counsel for the appellant argued that the matter with regard to the exemption in the subsequent year had already been remanded by this Court in ITA No. 126 of 2009 dated 20.02.2017 to the Tribunal. ....