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2016 (6) TMI 1359 - AT - Income TaxAssessment of trust - assessee has paid the money to an approved institution engaged itself in charitable activity, the same is eligible for deduction while computing the taxable income - HELD THAT:- When the AO received a letter from the recipient-society claiming that they have no bank account in Axis Bank and the only one bank account is maintained with State Bank of India, this Tribunal is of the considered opinion that the AO ought to have given an opportunity to the assessee to respond to the above claim of recipient-society. Since such an opportunity was not given to the assessee, this Tribunal is of the considered opinion that the matter needs to be reconsidered by the AO after furnishing a copy of the letter dated 24.03.2014 to the assessee. The orders of the lower authorities are set aside and the Assessing Officer is directed to furnish a copy of the letter dated 24.03.2014 said to be received from the Society For Welfare Of The Handicapped Persons, Durgapur, Kolkata and thereafter decide the issue after giving reasonable opportunity to the assessee. It is made clear that this Tribunal is not commenting upon the merit of the addition made by the AO and it is for the AO to decide the same in accordance with law without being influenced by any of the observation made by the CIT(Appeals) and made by this Tribunal in this order. - Appeal of the assessee is allowed for statistical purposes.
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