(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) We have heard Mr. M.R. Bhatt learned Senior Standing counsel assisted by Mrs. Mauma M. Bhatt, learned Standing Counsel for the revenue.
ADMIT.
We formulate the following substantial questions of law which arise in this appeal :-
"[I] Whether the Appellate Tribunal is right in law and on facts in restoring the matter to the file of the Assessing Officer with a direction to recompute the income of the assessee in light of the provisions of Section 11, 12 and 13 of the Income Tax Act, 1961 and in accordance with law after providing adequate opportunity of being heard to the assessee ?
[II] Whether the Appellate Tribunal is right in law and on facts in not appreciating the fact that DIT (E) has rightly cancelled the registration granted under Section 12AA as the activities of the assessee Trust does not involve in any charitable activities ?"
Issue notice to the other side. Paper book be filed within 3 months. Connect with Tax Appeal No.273 of 2011.
[V.
M. SAHAI, J.] [N.
V. ANJARIA, J.] Savariya Top