TaxTMI 
TaxTMI 
2021 (3) TMI 1484
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....their instant six cross-appeals for A.Ys. 2008-09, 2010-11 and 2011-12 against the CIT(A)-9, Hyderabad's order(s) dated 13-02-2015, 05-03-2015, passed in case Nos. 83, 0001 & 89/CIT(Ex)/CIT(A)-9/14-15 (assessment year-wise), involving proceedings u/s. 143(3) r.w.s. 147 of the Income Tax Act, 1961 [in short, 'the Act']; respectively. Heard both the parties. Case file perused. 2. It transpires during the course of hearing that both these parties have raised identical substantive grounds in each of their three cross appeals. We advert to the assessee's cases ITA Nos. 511 to 513/Hyd/2015, wherein it has canvassed the following substantive grounds in first of the said appeals: "1. The order of the learned Commissio....
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....out any unvouched expenditure warranting a sweeping finding that an amount of Rs. 88,28,563 cannot be accepted as spent for charitable purposes. 6. Without prejudice to the preceding grounds of appeal, the learned C.I.T.(A) is not justified in enhancing the disallowance mentioned in ground No. 2 above without affording an opportunity to the assessee. 7. The learned C.I.T.(A) erred in holding that the donation of Rs. 5,00,000/- made by the assessee to the Hyderabad Hockey Association assessee is to be treated as not having been applied in accordance with the objects of the assessee. 8. The learned C.I.T.(A) ought to have appreciated that the donation made to Hyderabad Hockey Association was an act of reciprocity in....
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....low the suit. We order accordingly. It is made clear that the assessee or its authorised representative shall appear before the Assessing Officer on or before 31-08-2021 with all the necessary detailed evidence(s) to be followed by consequential factual verification within three effective opportunities at its own risk and responsibility. These assessee's appeals ITA Nos. 511, 512 & 513/Hyd/2015 are accepted for statistical purposes in above terms. 4. Next come the Revenue's three appeals ITA Nos. 533, 534 & 780/Hyd/2015, raising the following identical issue(s). "1. The order of the Ld. CIT(A) is erroneous both on facts and in law. 2. The Ld. CIT(A) erred in holding that the registration of the assessee stands r....
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....d cancellation of registration u/s. 12AA(3) in the case of the assessee, and while setting aside the said order of the DIT(E), directing him to pass fresh order after giving an opportunity to the assessee, the Hon'ble ITAT has not given any decision on the merit of such finding given by the DIT(E). 7. At this stage, it may be further mentioned that consequent to the said order of the Hon'ble ITAT in ITA No. 1228/Hyd/2012, the CIT(E), in the mean time, vide his order dated 13.03.2015, passed u/s. 12AA(3) afresh, has cancelled the registration in the case of the assessee w.e.f. 01.10.2004 and hence, the assessee is not eligible for exemption u/s. 11 of the Act for the Asst. Year 2008-09. 8. Any other ground that may ....