TMI Blog2021 (4) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... urt also. Thus as the tax effect involved in this appeal is less than ₹ 50 lakhs and Department appeal is not maintainable. Accordingly, this appeal is dismissed. - ITA No. 878/Bang/2012 - - - Dated:- 29-3-2021 - SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Appellant by : Smt. Ilavarasi R, Addl. CIT(DR)(ITAT) Respondent by : Shri. Ashoka Kulkarni, Advocate ORDER Per Chandra Poojari , Accountant Member : This appeal is by the Revenue directed against the order of CIT(A) dated 27.04.2012. 2. The Revenue raised the following grounds: 1) The learned CIT (A) ought to have considered the fact that in the case of charitable institutions claiming exemption U/s 11 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he following questions were framed: (i) Whether on the facts and in the circumstances of the case a statutory deduction as provided in Section 24(a) of the Act is not to be reckoned while determining the amount available for application towards charity, for the purpose of levying tax in considering the applicability of Section 11 to a public charitable trust as was done in the assessment order? (ii) Without prejudice and in the alternative whether even in the case of a public charitable trust tax could be levied on a public charitable trust only on its to total income computed after taking into account all deductions including those available under Section 24(a) as well as what is to be excluded under Section 11 of the Act? 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not in excess of [fifteen] percent of the income from such property. 24(a) a sum equal to thirty per cent of the annual value; 139(4A) Every person in receipt of income derived from property held under trust or other legal obligation wholly for charitable or religious purposes or in part only for such purposes, or of income being voluntary contributions referred to in sub-clause (iia) of clause (24) of Section 2, shall, if the total income in respect of which he is assessable as a representative assessee. (the total income for this purpose being computed under this Act without giving effect to the provisions of Sections 11 and 12) exceeds the maximum amount which is not chargeable to income- tax, furnish a return of such incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax (Appeals) as well as the Tribunal, we find that neither the Commissioner of Income Tax (Appeals) nor the Tribunal has examined the case of the assessee on the touchstone of aforesaid well settled legal principles. We are therefore, in the facts of the case left with no option but to quash the order of the Tribunal and remit the matter to the Tribunal afresh for consideration in the light of observations made supra. Since, the matter is being remitted to the Tribunal, therefore, it is not necessary for us to answer the substantial questions of law. 5. Hence, this appeal once again came before this Tribunal for adjudication. At the time of hearing, learned AR took a primary objection before the Tribunal that the tax effect i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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