Court held that the having given a finding that the assessee was entitled to exemption, the Tribunal went further and based on the sworn statement of the founder director of H that the organization had returned the donation to the assessee, thought it fit to remand the matter to ascertain the means of the assessee and the actual amount paid by the assessee and decide the issue afresh after affording sufficient opportunities to the assessee. There was nothing wrong with that. The approach of the Tribunal was very balanced. Initially, it found that the disallowance made by the lower authorities was unsustainable and allowance should be given. However, based on the statement made by the donee, the Tribunal had rightly remanded the matter to the Assessing Officer.( AY.2012-13)