2022 (11) TMI 1344

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....AUDHURY, JUDICIAL MEMBER For the Appellant : Shri Kishor Phadke For the Respondent : S/Shri Ganesh Bare and Ramnath P. Murkunde ORDER PER BENCH This batch of seven appeals preferred by the assessee emanates from separate orders of the ld. CIT(A)-7, Pune dated 06-12-1018 for A.Y. 2010-11, dated 07-11-2019 for A.Y. 2017-18, dated 15-02-2019 for A.Y. 2011-12 & dated 06-12-2018 for A.Y.....

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.... the file of the ld. C.I.T. (Exemption) to re-adjudicate the issue on merits whether the assessee is eligible for registration u/s 12AA of the Act. It is the contention of the ld. Counsel that all these cases fixed before us for adjudication pertains to the assessments taken place prior to the order passed by Pune Bench of the Tribunal (supra). That whether now, the assessee would get registration....

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....: "9. We heard the rival submissions and perused the material on record. The issue in the present appeal relates to the grant of registration u/s 12AA of the Act. We carefully gone through the MOA, we found that the appellant company is formed to provide reemployment to ex-servicemen etc. On perusal of clause set out in Memorandum of Association, we are unable to discern clause creating a....

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....ore, in the interest of justice, the matter should be remanded back to the file of the ld. CIT (Exemption) for de-novo consideration of application on the touchstone of law laid down by the Hon'ble Supreme Court in the case of Ananda Social and Educational Trust vs. CIT, 272 Taxman 7 after giving due opportunity of being heard to the appellant. Thus, the grounds of appeal raised by the assessee ar....