TaxTMI 
TaxTMI 
TaxTMI 
2025 (5) TMI 2040
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....n Contribution Regulation Act (FCRA). The return of income for 2014-15 was filed on 10.12.2014 declaring Nil income after claiming exemption u/s. 11 of the Act. The said return of income was accepted by the DCIT (Exemption), Kochi vide order dated 30.12.016 passed u/s. 143(3) of the Act accepting the return of income filed by the appellant. 3. Subsequently, on examination of the assessment record the learned Pr. Commissioner of Income Tax (PCIT), Kochi formed an opinion that the assessment order is erroneous and prejudicial to the interests of Revenue for the failure of the DCIT (Exemption), Kochi (hereinafter the "AO") to examine the objects of the donee institutions to whom donations were given by the appellant trust to the tune of Rs. 2....
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....ted 03.07.2023 dismissing the appeal in limini without condoning the delay by holding that the appellant had failed to show sufficient reasonable cause for delay of 263 days. 6. Being aggrieved by the order of this Tribunal, the appellant trust filed an appeal before the Hon'ble Kerala High Court u/s. 260A of the Act. The Hon'ble Kerala High Court set aside the order passed by this Tribunal in ITA No. 138/Coch/2020 dated 03.07.2023 with the following directions: - "i. The appellant shall file the additional affidavit explaining the reasons for the delay occasioned in filing the appeal before the Tribunal within two weeks from today. ii. On receipt of the said affidavit, the Tribunal shall consider the application preferred by ....
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....en if, the donee institutions are religious in nature still they qualifies for exemption u/s. 11 of the Act in view of the decision of the Hon'ble Supreme Court in the case of CIT v. Dawoodi Bohara Jamat in Civil Appellate No. 2492 of 2014. He also placed reliance on the decision of the Hon'ble Calcutta High Court in the case of CIT (Exemption) v. St. Joseph Convent Chandannagar. 9. On the other hand, the ld. CIT-DR submits that non examination of the issue by AO whether the objects of the donee trusts are charitable in nature or not renders the assessment order erroneous in view of the law laid down by the Hon'ble Supreme Court in the case of Malabar Industrial Co. Ltd. vs. CIT, 243 ITR 83 (SC) and requires no interference. 1....
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....amount to application of income for charitable purposes as held by the Hon'ble Madras High Court in the case of CIT vs. Sri Aurobindo Memorial Fund Society 247 ITR 93 affirmed by the Hon'ble Supreme Court in 239 ITR 502. However, the only condition is that such donations should be consistent with the objects of the trust as laid down by the Hon'ble Delhi High Court in the case of Shriram Education Foundation v. DIT (Exemption) 262 ITR 164 (Del) following the judgement of Hon'ble Supreme Court in the case Aditnar Educational Institution v. Addl. CIT [1997] 224 ITR 310 (SC). In the present case the assessment order is totally silent on this aspect, nor was it is the case of the appellant trust that the AO had examined the aspe....
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....rs a decision without enquiry. The role of the assessing officer under the Income Tax Act, 1961 is not only that of an 2025:KER:298 ITA NO. 77 OF 2018 adjudicator but also of an investigator and he cannot remain oblivious in the face of a claim without any enquiry. The assessing officer must exercise a dual role of protecting the interest of the Revenue as well as that of the assessee and that is the reason why he is expected to pass orders with utmost diligence. If, on facts, a claim made is assumed to be correct, then the assessing officer must necessarily state reasons as to why he is allowing the claim. 1. In Malabar Industrial Company Ltd. v. Commissioner of Income Tax [243 ITR 83 (SC)], the Hon'ble Supreme Court held as follows....