ALOK MATHUR,J. - (1.) Heard Sri Anesh Kumar Agarwal, learned counsel for the appellant as well as Sri Manish Mishra, learned counsel for the respondent.
(2.) This appeal under Section 260(A) of the Income Tax Act, 1961 (hereinafter referred to as "the Act, 1961") has been filed challenging the order dated 28.09.2018, passed by the Income Tax Appellate Tribunal (hereinafter referred to as "the ITAT"), in Income Tax Appeal No. 60/LKW/2018 - People Cause Foundation, Lucknow Vs. CIT (Exemptions), Lucknow, so far as it relates to the remand of the matter to the Commissioner of Income Tax (Exemptions), Lucknow.
(3.) The instant appeal was admitted by this Court by means of order dated 10/01/2019, on the following substantial questions of law which are being reproduced herein below:- "(I) Whether the respondent no.1, i.e. the Ld. ITAT Lucknow could remand the instant matter to the respondent no.2, i.e., the CIT (Exemp) Lucknow when all the issues involved in the matter were well adjudicated by the CIT (Exemp) Lucknow and neither any issue was remaining to be adjudicated nor was framed by the Ld.ITAT Lucknow any new issue directing it to be decided by the CIT (Exemp) Lucknow in the matter ? (II) Whether the Ld.ITAT Lucknow could remand the matter when the entire matter/evidences were available before it and the Ld.ITAT Lucknow was under a legal obligation to decide the instant matter itself on merits ? (III) Whether the matter should be remanded simply on the ground that the lower court has decided any material efficiently within a record period of time without raising any doubts about the veracity and legality of that order ?" This will be treated as an additional substantial question of law no.(III) to the appeal.";