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2015 (11) TMI 797 - AT - Income TaxRectification of mistake - whether violation of the provisions of section 13 are to be examined by the Assessing Officer while considering the exemption under section 11? Held that:- The powers of rectification under section 154 are restricted and as rightly pointed out by the Commissioner of Income-tax (Appeals), issues which require detailed examination and analysis cannot be undertaken under section 154 of the Act. We are of the opinion that action of the Assessing Officer in restoring the order of the Assessing Officer under section 143(3) which was also the subject-matter of appeal before the Commissioner of Income-tax (Appeals) cannot be done. Moreover, as seen from the original assessment order under section 143(3), one violation which the Assessing Officer alleges is with reference to usage of cars. However, the Assessing Officer has not quantified the extent of amount spent on behalf of the personal usage of the trustees in the order. As seen from the statement also the context in which the statements were given do indicate that the trustee has stated that the cars were utilised for the objects of the society, more particularly for transporting the dignitaries of Medical Council of India and others to the premises of the assessee-society, i.e., various colleges. In view of the clear statement of the managing trustee, we do not see any personal usage of the cars of the society. The fact that the Assessing Officer did not quantify any amount of personal use also indicate that the Assessing Officer has raised this issue without any evidence, so as to deny the exemption to the assessee. Purchase of properties in the name of family members of the managing trustee - Held that:-If the Revenue has any grievance on the issue, they should have preferred an appeal on the orders of the Commissioner of Income-tax (Appeals), but the Assessing Officer has no powers to restore the original assessment order under section 143(3) in the guise of modification under section 154, having allowed the exemption consequent to the orders of the Income-tax Appellate Tribunal. In view of this, we do not find any merit in the Revenue's appeals - Decided against assessee.
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