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2022 (3) TMI 69 - ITAT BANGALORERevision u/s 263 - assessee has debited a sum in the profit & loss account towards donation paid by it under the head "other expenses' - HELD THAT:- Principal CIT should have given open hand to the A.O. to decide on the claim made by the assessee, instead of directing him to disallow the claim. Since the AO did not examine this issue during the course of assessment proceedings, in our view, the Ld. PCIT was justified in initiating revision proceedings and passing the impugned revision order - we are of the view that the final decision of Ld. PCIT requires modification. Accordingly, we modify the order passed by Ld. PCIT and direct the A.O. to examine the claim of donation made to FIMI in accordance with law after duly considering the explanation and information furnished by the assessee in support of the claim. We also make it clear that the A.O. should not be influenced by the observations made by the Principal CIT or direction given in the revision order.
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