2021 (5) TMI 945

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....or the Respondents : S.S. Shukla, Sr. D.R. ORDER Pradip Kumar Kedia, Member (A) Both captioned appeals have been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-9, Ahmedabad ('CIT(A)' in short), both dated 08.05.2018 arising in the intimation dated 16.03.2016 & 27.03.2017; respectively processed by the Centralized Processing Cent....

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....ct and purpose of ameliorating Trivedi Mevada Brahmin residing in the city of Ahmedabad in area of education and culture which is defined exhaustively in the trust deed. 3.1. It was pointed out that the return was filed by the trust claiming exemption under s. 11/12 of the Act which was denied in the intimation processed under s. 143(1) of the Act in the absence of registration obtained under s....

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....dence before the appellate authority. It was thus pleaded that additional evidence in the form of registration under s. 12AA of the Act be admitted by the Tribunal in terms of Rule 29 of the ITAT Rules, 1963. It was contended that the additional evidence goes to the root of the controversy and clinches the claim of benefit available under s. 11/s. 12 of the Act. It was submitted that substantial c....

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.... registration before CIT(A) is therefore viewed benignly. The additional evidence in the form of order under s. 12AA of the Act dated 31.10.2017 is therefore admitted by the Tribunal for adjudication of dispute. 5. Having regard to the fact that the order under s. 12AA of the Act was not presented before the first appellate authority for its consideration, we refrain ourselves from expressing o....