On appeal by the revenue the Tribunal held that , CIT(A) did not consider the findings of the AO while deciding the issue on merits It was found that the the assessee was not granted registration u/s.12A . The assessee should have moved a separate appeal to the appropriate authority against the rejection order u/s.12AA(1)(b)(ii). Accordingly the Tribunal held that CIT (A) should consider contention raised by department and decide issue afresh and then pass a speaking order.( AY.2013 -14)
Dy.CIT v. Dayanand Dinanath Group of Institutions Educational Society (2018) 62 ITR 97 (Delhi)(Trib.)
S. 11 : Property held for charitable purposes –Order of CIT(A) accepting the Trust as charitable Trust and allowing the exemption was set aside . [S.12AA ]