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2019 (3) TMI 1828 - AT - Income TaxExemption u/s 11 - Assessee filed a revised return claiming exemption u/s 10(23C)(vi) - AO rejected claim as approval granted by the Chief Commissioner under Section 10(23C)(vi) of the Act was withdrawn - fact remains that the approval was also granted under Section 12A of the Act as a charitable institution - HELD THAT:- Assessee has collected capitation fee for admission of students. These facts were not examined by the AO as well as the CIT(Appeals). In respect of capital expenditure, the CIT(Appeals) has simply rejected the claim of the assessee on the ground that the same was not claimed in the return of income filed consequent to the notice issued under Section 148 of the Act. The Apex Court itself in Goetze (India) Ltd [2006 (3) TMI 75 - SUPREME COURT] found that the power of the appellate authority to consider the additional ground is not impinged. CIT(Appeals) as well as ITAT being the appellate authorities can very well entertain the claim. Apex Court itself in the case of CIT v. Shelly Products and Another (2003 (5) TMI 4 - SUPREME COURT found that the assessee can always bring to the notice of the Assessing Officer the material necessary for completing the assessment. In case any claim was not made or any income was wrongly included in the return of income, the same can always be brought to the notice of the assessing authority. Tribunal is of the considered opinion that the matter needs to be re-examined by the Assessing Officer. Appeals of the assessee are allowed for statistical purposes.
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