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TMI Blog2013 (5) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the assessment was made at returned income i.e. Rs. 1,85,50,256/- as claim, u/s 11 of LT. Act, 1961 not made in return, could not be allowed by AO without filing of revised return by the assessee. Reliance is placed on the judicial pronouncement the case of Goetz (India) Ltd. 284 ITR 323 (SC). 2. Whether in the facts and circumstance of the case, the Ld. CIT(Appeals) has erred in law in directing to compute the income at NIL and allowing the claim of assessee u/s 11 of the I.T. Act, 1961 ignoring that he was also not empowered to accept such claim as his powers are coterminous those of A.D. and he can not do what the A.D. could not have done. Reliance is placed on Elel Hotels & Investment Ltd. Vs CIT [2005] 2 SOT 659 (Mum.) 3. That th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Income Tax(A) allowed the appeal of the assessee with a finding that when the assessee was entitled to exemption u/s 11 of the Act, then the income could be computed only at nil and the Assessing Officer herself has observed that the society has been granted registration u/s 12A of the Act and was eligible for exemption u/s 11 of the Act and Assessing Officer also found that the assessee society has applied more than 85% of its total receipts for the object and purposes of the society. Therefore, Commissioner of Income Tax(A) held that income ought to have been computed at nil and the Commissioner of Income Tax(A) deleted the addition and directed the Assessing Officer to finalize the assessment at nil income. Now, the revenue is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Income Tax(A)'s powers are co-terminus with those of the Assessing Officer. Therefore, the Commissioner of Income Tax(A) in his appellate jurisdiction can do what the Assessing Officer could have done but omitted to do, but the Commissioner of Income Tax(A) cannot do what the Assessing Officer could not have done. From bare reading of this judgment, we observe that this is a general and well-accepted proposition affirmed by various High Courts and Hon'ble Supreme Court and in the present case when the Assessing Officer has observed that the assessee society has been granted registration u/s 12A of the Act and when the assessee society has applied more than 85% of its total receipts for the objects and charitable purposes of the society, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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