2025 (11) TMI 1955

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....t is stated to be a Charitable Trust, having obtained registration under Section 12A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'), and therefore entitled for the benefits flowing out of Section 11 of the Act. During the financial year 2013-14, relevant to the assessment year 2014-15, the appellant received various donations, both from India and foreign countries, and made further donations to 72 other institutions, which were also stated to be having registration under Section 12A of the Act. By Annexure-A assessment order dated 30.12.2016, the assessing authority examined the books of accounts and other records and accepted the return of income by the appellant. However, the Commissioner of Income Tax (Exemptions), Ko....

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....he Income Tax Act? 2) Whether on the facts and in the circumstances of the case there was any evidence or material before the Appellate Tribunal to justify its finding that the Assessing Officer has not made any enquiry with respect to the issue in question and therefore the Commissioner was justified in invoking the jurisdiction under Section 263 of the Income Tax Act." 2. Heard Sri. Joseph Markos, the learned senior counsel for the appellant-assessee, and Sri. Jose Joseph, the learned Standing Counsel for the respondent-Revenue. 3. The order of the revisional authority under Section 263 of the Act, as noticed earlier, was issued for the reason that the benefits under Section 11(1)(a) of the Act could be extended only when t....

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....f the appellant. Here, we may straight away notice that this was not an issue highlighted by the Commissioner while exercising the revisional power under Section 263 of the Act. When that be so, the Tribunal was not expected to go out of the scope of consideration in the appeal and issue further findings so as to sustain the revision order. 5. The learned senior counsel for the appellant has relied, in our opinion, quite rightly, on the Division Bench judgment of this Court in Commissioner of Income Tax v. Chandrika Educational Trust [(1994) 207 ITR 108]. That was also a case where the revisional power under Section 263 of the Act was invoked by the Commissioner, setting aside the assessment order for a particular ground/reason. Consider....