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COURT:
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DATE: November 3, 2015 (Date of pronouncement)
DATE: November 4, 2015 (Date of publication)
AY: 2010-11
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CITATION:
S. 263: CIT’s action of stepping into shoes of AO and virtually redoing assessment by issuing specific directions to AO is unlawful. Remand to AO with direction to give opportunity of hearing to assessee is meaningless

It is trite law that it is not permissible for the CIT being a revisional authority to step into the shoes of the Assessing officer and to redo the assessment and pass fresh assessment order. In the instant case, the Commissioner has set aside the order of the Assessing officer on the aforesaid issues with a direction to the Assessing officer to pass a fresh assessment order. At the same time, the Commissioner has directed the Assessing officer to make specific additions. Remanding the matter to the Assessing officer is of no consequence, particularly when the CIT himself has reframed the assessment. The CIT has not left any scope for the Assessing officer to redo the assessment or pass a fresh assessment order

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Posted on by editor
COURT:
CORAM: ,
SECTION(S):
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COUNSEL:
DATE: April 30, 2015 (Date of pronouncement)
DATE: June 2, 2015 (Date of publication)
AY: 2010-11
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CITATION:
S. 11(1)(a): Charitable institutions are eligible to a blanket deduction of 15% of the gross receipts without being required to satisfy any condition

The decision of the Hon’ble Supreme Court in A.L.N Rao Charitable Trust reported in 216 ITR 697(SC) clearly held that there is a blanket exemption with regard to the 25% (now 15%) of gross receipts as per second part of Section 11(1)(a) of the Income Tax Act. This exemption of 15% is not dependent on any other condition except that the trust or society should be registered u/s 12AA of the Income Tax Act. The only issue to be examined here is whether the provisions of section 11(1) (a) and 11(2) have been since amended and if so, whether the aforesaid decision would apply to the amended provisions also?

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