2019 (4) TMI 1170

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.... this appeal against the judgment of the Income Tax Appellate Tribunal dated 2nd December, 2015, raising following questions for our consideration: "I. Whether in the facts and circumstances of the case and in law, the mere calling for details in respect of a claim, without requiring the assessee to justify the legality of such claim which prima facie the AO ought to have examined, would be suff....

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.... benefit of donation of Rs. 12.75 crores. The Assessing Officer after examining the claim granted the benefit in the order of assessment passed. To take such order in revision, the Commissioner of Income Tax issued notice on the ground that a sum of Rs. 2.50 crores out of the total amount of donation, was not paid by the assessee. The assessee was covered under Minimum Alternative Tax Scheme and t....

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....cer having carried out inquiries with respect to the genuineness of the donation, the Commissioner could not have exercised revisional powers. Quite apart from these observations of the Tribunal, independently we find that during the year under consideration the assessee had committed to a total donation of Rs. 12.75 crores, out of which Rs. 10.25 cores was actually donated during the period relev....