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2024 (5) TMI 859 - ITAT DELHIAdmission of additional evidence by CIT(A) - Exemption u/s 11 - Poof of investment of accumulated income of the assessee trust in instruments prescribed under section 11(5) - Whether action of the CIT(A) is in violation of Rule 46A of the Income Tax Rules, 1962? - HELD THAT:- As observed that in the case before the Hon’ble Delhi High Court MANISH BUILD WELL PVT. LTD. [2011 (11) TMI 35 - DELHI HIGH COURT] CIT(A) had admitted the additional evidence as the case of the assessee fell within the ambit of clause (c) of sub- rule (1) of Rule 46A and the requirement of sub-rule (2) i.e. recording of reason for admittance of additional evidence was also met. In the case before us requirement of clause (a) or (b) or (c) of sub-rule (1) and sub rule (2) have not been complied with. Further in the case despite the requirement of sub-rule (1) and (2) having been satisfied the Hon’ble Delhi High Court held that the action of CIT(A) was vitiated as he violated the mandate of sub–rule (3) of Rule 46A which is an indispensable requirement. Sub-rule (3) specifically prohibits the CIT(A) from taking into account any evidence produced for the first time before him unless the AO has been given reasonable opportunity of examining the evidence and rebut the same. This has not been complied with by the Ld. CIT(A) in the case of the assessee under consideration by us. For the reasons set out above, we deem it fit to restore the matter back to the file of the Ld. AO to verify the additional evidence filed by the assessee before the Ld. CIT(A) and decide the matter afresh
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