2025 (2) TMI 1067

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....8. The Assessee has raised the following grounds of appeal : "1. Under the facts and circumstances of the case and in law, Ld.CIT(A)/NFAC has erred in not considering the 12A Registration Certificate issued by Income Tax Department being additional evidence. 2. Under the facts and circumstances of the case and in law, Ld.Assessing Officer is erred in not granting benefit under section 11 on the ground that assessee could not submit the Registration certificate u/s 12A. 3. The appellant craves the permission to add, amend, modify, alter, revise, substitute, delete any or all grounds of appeal if deemed necessary at the time of hearing of the appeal." Submission of ld. AR : 2. Ld.AR for the Assessee submitted that Assessee had fil....

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....order under section 143(1) for A.Y.2017-18. Ld.AR pleaded that even under the new procedure, ld.CIT(E) has issued a Certificate under section 12A(1)(ac) of the Act, on 07.04.2022. Ld.AR submitted that assessee's appeal may be allowed. Submission of ld.DR : 3. The ld.DR for the Revenue relied on the order of the Assessing Officer and ld.CIT(A). Ld.DR submitted that assessee failed to file original registration certificate under section 12A of the Act, as observed by the AO in the remand report which is reproduced by ld.CIT(A). Therefore, AO was right in denying exemption. Findings & Analysis : 4. We have heard both parties and perused the records. It is observed that in the assessment order, Assessing Officer(AO) has admitted that asse....

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....g the appellate proceedings before ld.CIT(A), assessee filed copy of registration certificate under section 12A of the Act. The ld.CIT(A) called-for a remand report from the Assessing Officer. The ITO in his remand report stated that additional evidence is not admissible, ITO further stated that assessee has not produced original copy of registration certificate under section 12A of the Act. Thus, the entire allegation of the Department in denying exemption claim under section 11 of the Act to the assessee is that original registration certificate under section 12A of the Act, was not filed. Thus, it is an admitted fact that copy of registration certificate was filed by the assessee. In these facts and circumstances of the case, when Depart....