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The ITAT, an Appellate Tribunal, considered a case involving a revision u/s 263 by the CIT regarding the eligibility to claim deduction u/s 80G for donations made under CSR activities. The ITAT held that the Principal CIT should conduct necessary inquiries before deeming the AO's order as erroneous. It was emphasized that if queries were raised during assessment and responded to by the assessee, it does not imply a lack of application of mind by the AO. The ITAT found the assessee eligible for the deduction u/s 80G, with no dispute on the genuineness of contributions. As the AO had applied his mind and verified facts, the ITAT set aside the CIT's order, ruling in favor of the assessee.
The ITAT, an Appellate Tribunal, considered a case involving a revision u/s 263 by the CIT regarding the eligibility to claim deduction u/s 80G for donations made under CSR activities. The ITAT held that the Principal CIT should conduct necessary inquiries before deeming the AO's order as erroneous. It was emphasized that if queries were raised during assessment and responded to by the assessee, it does not imply a lack of application of mind by the AO. The ITAT found the assessee eligible for the deduction u/s 80G, with no dispute on the genuineness of contributions. As the AO had applied his mind and verified facts, the ITAT set aside the CIT's order, ruling in favor of the assessee.
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