TaxTMI 
TaxTMI 
2017 (11) TMI 1559
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....s raised the following grounds of appeal : "(1) On the facts and in the circumstances and in law the learned Commissioner of Income-tax (Exemption) grossly erred in invoking the jurisdiction under section 263 of the Income-tax Act, 1961 when the order passed by the Assessing Officer is neither erroneous nor prejudicial to the interests of the Revenue. (2) On the facts and in the circumstances and in law the learned Commissioner of Income-tax (Exemption) misinterpreted the basic fact that the assessee is a purely religious trust and was entitled to exemption under section 11 of the Income-tax Act, 1961 and that the provisions of section 13(1)(b) of the Income-tax Act, 1961 are not applicable at all. (3) On the fact....
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...., though the assessee-trust was hit by the provision of section 13(1)(b) of the Act. The learned Commissioner of Income-tax (Exemption) directed the Assessing Officer to make the assessment afresh after giving opportunity to the assessee. Aggrieved by the order of the learned Commissioner of Income-tax (Exemption), the assessee has filed the present appeal before the Tribunal. 3. We have heard the learned authorised representative (AR) of the assessee and the learned Departmental representative (DR) for the Revenue and perused the material available on record. The learned authorised representative of the assessee argued that the Assessing Officer while framing assessment order made full-fledged enquiry. The Assessing Officer issued notic....
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.... assessment for the assessment year 1990-91, after proper evaluation of fact and the reply furnished by the assessee. The assessee was treated as charitable organisation. 4. The learned authorised representative for the assessee further argued that the assessee is a religious charitable Institution and not hit by the provision of section 13(1)(b) of the Act. In support of his submission, the learned authorised representative for the assessee relied upon the decision of the hon'ble Delhi High Court in CIT v. DLF Ltd. [2013] 350 ITR 555 (Delhi) and ONGC v. Deputy CIT [2004] 104 TTJ 900 ). The learned authorised representative for the assessee submitted that the learned Commissioner of Income-tax (Exemption) has gone on wrong premises h....
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....nisation registered with the Charity Commissioner Bombay. The assessee is also having registration under section 12A of the Act which is still valid. The registration of the assessee has not withdrawn/ cancelled. The assessee was granted benefit of sections 11 and 12 in the assessment order passed under section 143(3) for the assessment year 1990-91, dated April 9, 2009, the assessment year 2007-08 under section 143(3), for the assessment year 2008-09 under section 143(3) dated May 12, 2010 and again for the assessment year 2014-15 passed under section 143(3) on July 29, 2016. There is no change in the constitution of the assessee/organisation. The hon'ble apex court in case of CIT v. Dawoodi Bhora Jamat (supra) held that where the trus....
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....charitable activities carried by the trust, only benefits certain particular religious community or class or serve across the communities and for society at large. 8. We have seen that during the assessment proceeding for the assessment year 2012-13, the Assessing Officer vide notice under section 143(2) dated July 28, 2014 required the assessee to furnish the copy of trust deed, income and expenditure account, balance-sheet of trustees, details corpus and non-corpus donation receipt, details of administrative expenses and details of expenses incurred on the object of the trust with specification in cash or non-cash and other details related with utilisation of income exercised in the earlier years and during the year. The Assessing Offi....