Tribunal held that that it was not clear from the orders of the authorities whether or not the assessee had submitted all the evidence in support of its claim of exemption and such material was properly appreciated. In the facts and circumstances and in the interests of justice, the entire issues were remitted to the Assessing Officer for a fresh examination. Since the right to exemption must be established by those who seek it, the onus therefore, lay on the assessee. In order to claim the exemption from payment of Income-tax, the assessee had to put before the Income-tax authorities proper materials which would enable them to come to conclusion. The assessee shall place all contemporaneous primary as well as secondary evidence in support of its claim before the Assessing Officer. The Assessing Officer shall after due verification and after appropriate enquiry, as deemed fit, and after affording adequate opportunity to the assessee, pass a speaking order.. Relied on CIT v. Ramakrishna Deo (1959 ) 35 ITR 312 (SC) wherein the Court held that burden is on assessee to prove that income sought to be taxed is agricultural income, exempt from taxation. ( AY.2009-10)