Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
The assessee, a charitable trust enjoying exemption u/s 11 since 1954, was denied exemption by the Assessing Officer during reassessment proceedings on the grounds that the assessee had not filed the return of income as mandated u/s 139(1). However, the Commissioner of Income Tax (CIT) revised the order u/s 263, deeming it bad in law. The Tribunal held that the revision was unjustified as the assessee had been granted exemption in scrutiny assessments and by the Tribunal for various assessment years. The assessee's inability to file returns electronically from 2013-14 to 2015-16 due to unavailability of registration details was a circumstance not considered properly. Despite efforts to file physical returns, they were not accepted due to lack of information. The CIT(Appeals) doubted the postal acknowledgments without verifying the assessee's submissions. Consequently, the Tribunal allowed the assessee's appeal, ruling that the revision order could not be upheld in law.
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