Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 1063 - AT - Income TaxReopening of assessment - non obtaining of the requisite prior permission u/s 151 - donations as capital receipt - Held that:- Neither the orders of the authorities below had mentioned about the prior approval u/s 151 having been obtained or not before reopening of the concluded assessment u/s 147 nor the assessee could obtain the said information under RTI Act,2005 and it is quite strange that the assessee is making allegations against the Revenue without any evidence on record. It is not disclosed by the assessee from where the assessee got the information as to the non obtaining of the requisite prior permission u/s 151 by the AO from the relevant authority. The assessee is alleging that revenue has not obtained the necessary requisite permissions u/s 151 and onus is on the assessee to bring some evidence to justify its allegations. The assessee is also contemplating at this stage that its donations were capital receipt and hence could not be brought to tax. These contentions are raised for the first time before the tribunal. The details of the said donation as to its nature is not emanating from the records. The assessee has to bring on record sufficient evidences to prove that these receipts are capital donations and that the same is not chargeable to tax within the provisions of the 1961 Act. The assessee is not registered u/s 12A. The onus is on the assessee to prove its contentions. This matter is required to be set aside and restored to the file of learned CIT-A for re-determination of all the issues afresh on merits including additional grounds of appeal raised by the assessee before the tribunal. - Decided in favour of assessee for statistical purposes.
|