Order set aside; matter remanded to AO for fresh s.11/s.12A quantification; s.10(23C) benefit not pleaded

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....ITAT set aside the impugned appellate order and remanded the matter to the AO for fresh quantification of the addition, directing recomputation in accordance with law after affording the assessee a reasonable opportunity to be heard. Tribunal held that, although approval under s.10(23C) existed, the assessee consciously elected to claim exemption under s.11 read with s.12A in the assessment proceedings and therefore CIT(A) erred in granting benefit under s.10(23C) which was not pleaded before the AO. The question of quantum of addition (previously disputed between specified amounts) is restored to the file of the AO for verification and determination consistent with this decision.....