https://www.taxtmi.com/caselaws?id=467167 Revisional action under the Income-tax Act was held invalid where the revisional authority based its order on a linkage to statutory categorisation under the Foreign Contribution (Regulation) Act rather than on the Income-tax Act's own tests for charitable application of income; the revisional jurisdiction was therefore not validly invoked and the assessment order is upheld as challenged. The appellate body may not sustain a revisional order on factual or legal grounds not relied upon by the revisional authority; reliance on such distinct grounds was held beyond the remit of review, producing a result favourable to the assessee. en-us Wed, 05 Nov 2025 00:00:00 +0530 Sat, 07 Mar 2026 22:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467167 Revisional action under the Income-tax Act was held invalid where the revisional authority based its order on a linkage to statutory categorisation under the Foreign Contribution (Regulation) Act rather than on the Income-tax Act's own tests for charitable application of income; the revisional jurisdiction was therefore not validly invoked and the assessment order is upheld as challenged. The appellate body may not sustain a revisional order on factual or legal grounds not relied upon by the revisional authority; reliance on such distinct grounds was held beyond the remit of review, producing a result favourable to the assessee. Case-Laws Income Tax Wed, 05 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467167