Additional document which was not filed before Assessing Officer, matter required readjudication

IT: Where Commissioner (Appeals) had allowed exemption under section 11 to assessee-trust by placing reliance on additional document which was not filed before Assessing Officer, matter required readjudication
■■■
[2014] 51 taxmann.com 303 (Ahmedabad - Trib.)
IN THE ITAT AHMEDABAD BENCH 'B'
Director of Income-tax (Exemption)
v.
Shree Nirman Foundation Charitable Trust*
D. K. TYAGI, JUDICIAL MEMBER
AND N.S. SAINI, ACCOUNTANT MEMBER
IT APPEAL NOS. 1190 & 1320 (AHD.) OF 2011 & 2591 (AHD.) OF 2012
[ASSESSMENT YEAR 2009-10]
JUNE  20, 2014
Section 11, read with section 13 of the Income-tax Act, 1961 - Charitable and religious trust - Exemption of income from property held under (General) - Assessment years 2008-09 and 2009-10 - Assessing Officer disallowed exemption under section 11 on ground that assessee trust had given contract for construction of school building to company in which one trustee was having substantial interest - Commissioner (Appeals) placing reliance on photocopy of annual report filed with ROC held that said trustee was only holding 4 per cent of equity shares of company and therefore it could not be said that he was holding substantial interest in company and thus allowed deduction - However, no evidence in respect of this document being filed before Assessing Officer - Whether, since Commissioner (Appeals) had given relief to assessee by admitting and relying on additional evidence which was not before Assessing Officer, matter was to be restored back to file of Assessing Officer for fresh adjudication as per law - Held, yes [Para 10] [In favour of revenue/Matter remanded