TMI Blog2019 (3) TMI 1828X X X X Extracts X X X X X X X X Extracts X X X X ..... eturn 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 assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act. According to the Ld. counsel, the Assessing Officer as well as the CIT(Appeals) were predominantly influenced by the order of the Chief Commissioner cancelling the approval granted under Section 10(23C)(vi) of the Act. On a query from the Bench whether the assessee claimed exemption under Section 11 of the Act at the time of filing of the return of income? The Ld.counsel submitted that initially the assessee claimed exemption under Section 11 of the Act. Subsequently, a revised return was filed claiming exemption under Section 10(23C)(vi) of the Act. Since the claim of the exemption under Section 11 of the Act was not examined properly, according to the Ld. counsel, the matter may be remitted back to the file of the Assessing O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 006) 284 ITR 323, the Assessing Officer cannot entertain such a claim unless it is made in the return of income. Therefore, even on merit, according to the Ld. D.R., it may not be required to be remitted back to the file of the Assessing Officer for reconsideration. 5. We have considered the rival submissions on either side and perused the relevant material available on record. It is not in dispute that the assessee at the time of filing the return of income made a claim under Section 11 of the Act. Subsequently it appears that the assessee filed a revised return claiming exemption under Section 10(23C)(vi) of the Act. The Assessing Officer examined the claim under Section 10(23C)(vi) of the Act and rejected the same since the approval g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal is of the considered opinion that the matter needs to be re-examined by the Assessing Officer. Since the Ld.counsel for the assessee submitted during the course of hearing that he is not pressing the issue regarding reopening, the issue of reopening is rejected as not pressed. However, the issue raised by the assessee on merit and claim of exemption under Section 11 of the Act needs to be reconsidered. Accordingly, orders of both the authorities below are set aside and the entire issue raised by the assessee on merit, including the claim of exemption under Section 11 of the Act other than the issue of reopening, is remitted back to the file of the Assessing Officer. The Assessing Officer shall re-examine the matter in the light of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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