https://www.taxtmi.com/caselaws?id=784614 An assessee-trust denied exemption under s.11 could elect revision under s.264 despite the assessment order being appealable under s.246A, because the IT Act does not mandate exhaustion of the appellate remedy and the revisional authority cannot decline jurisdiction merely due to appealability; the rejection on that ground was set aside. Further, s.264 empowers the Commissioner to prevent miscarriage of justice and grant lawful relief even where the assessee's own return contains mistakes or omitted claims, as the power is wider than correcting subordinate errors and extends to examining taxability; reliance on Goetze (India) Ltd. was held misplaced. Consequently, the HC quashed the order rejecting revision for AY 2016-17 and directed consideration of the revision on merits. en-us Wed, 24 Dec 2025 00:00:00 +0530 Tue, 06 Jan 2026 16:46:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784614 An assessee-trust denied exemption under s.11 could elect revision under s.264 despite the assessment order being appealable under s.246A, because the IT Act does not mandate exhaustion of the appellate remedy and the revisional authority cannot decline jurisdiction merely due to appealability; the rejection on that ground was set aside. Further, s.264 empowers the Commissioner to prevent miscarriage of justice and grant lawful relief even where the assessee's own return contains mistakes or omitted claims, as the power is wider than correcting subordinate errors and extends to examining taxability; reliance on Goetze (India) Ltd. was held misplaced. Consequently, the HC quashed the order rejecting revision for AY 2016-17 and directed consideration of the revision on merits. Case-Laws Income Tax Wed, 24 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784614