https://www.taxtmi.com/caselaws?id=284203 ITAT held reopening under s.147 unsustainable and decided for the assessee. The AO's reasons relied on incorrect facts and suspicion-notably a claimed unfiled return and alleged large donations-whereas returns were in fact filed and no donation > Rs.1 lakh escaped assessment. The purported reasons were actually findings by CIT-I regarding registration, not original reasons recorded for reopening; AO did not apply mind nor form a bona fide belief. CIT(A) had affirmed filing of returns, so reassessment orders were quashed. en-us Fri, 29 May 2015 00:00:00 +0530 Tue, 24 Feb 2026 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284203 ITAT held reopening under s.147 unsustainable and decided for the assessee. The AO's reasons relied on incorrect facts and suspicion-notably a claimed unfiled return and alleged large donations-whereas returns were in fact filed and no donation > Rs.1 lakh escaped assessment. The purported reasons were actually findings by CIT-I regarding registration, not original reasons recorded for reopening; AO did not apply mind nor form a bona fide belief. CIT(A) had affirmed filing of returns, so reassessment orders were quashed. Case-Laws Income Tax Fri, 29 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284203