https://www.taxtmi.com/caselaws?id=245320 The ITAT Pune dismissed the Revenue's appeal and upheld the CIT(A)'s decision to allow the claim for a charitable trust under section 11(1) of the Income Tax Act, despite not being originally claimed in the return of income or supported by a revised return. The decision aligned with the High Court's ruling in CIT Vs. Pruthvi Brokers and Shareholders (P) Ltd., emphasizing the appellate authorities' jurisdiction to consider additional claims if supported by facts. The ITAT Pune emphasized that the Supreme Court's decision in Goetze India Ltd. did not restrict the authority of appellate bodies to entertain such claims. en-us Fri, 21 Mar 2014 00:00:00 +0530 Wed, 26 Mar 2014 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245320 The ITAT Pune dismissed the Revenue's appeal and upheld the CIT(A)'s decision to allow the claim for a charitable trust under section 11(1) of the Income Tax Act, despite not being originally claimed in the return of income or supported by a revised return. The decision aligned with the High Court's ruling in CIT Vs. Pruthvi Brokers and Shareholders (P) Ltd., emphasizing the appellate authorities' jurisdiction to consider additional claims if supported by facts. The ITAT Pune emphasized that the Supreme Court's decision in Goetze India Ltd. did not restrict the authority of appellate bodies to entertain such claims. Case-Laws Income Tax Fri, 21 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245320