2011 (5) TMI 1126

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mar Yadav This appeal has been filed by the assessee against the order of the CIT(A)-III Pune dated 31-1-2008 for A.Y. 2002-03 on the following ground: "The learned CIT(A)-III Pune erred in law and on facts in confirming the ITO, Ward 8(1)'s order denying of exemption u/s 11 of the IT Act". 2. The assessee-trust is claimed to be engaged for promotion of education, which was incorpor....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ort at relevant point of time. The learned AR has also filed an affidavit of Mr. Acjharya to substantiate the claim of reasonable cause for non-filing of the requisite audit report within time. However, the CIT(A) has not accepted the same. Mr. Acharya has also deposed the above said affidavit by way of affidavit which is placed at page 52 to 54 of the paper book, inter alia, explained the reasona....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....djudicating the issue at hand. 4. After hearing both the parties and perusing the material on record, we find that the assessee has filed the requisite audit report at appellate stage which was not entertained by the CIT(A) inspite of the fact that the reasons for non-filing of the requisite audit report at the relevant point of time were given at appellate stage. Same should have been judiciou....