TMI Blog2022 (4) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... ation. The settled position of law is that for the purpose of exercising jurisdiction u/s. 263 of the Act, the conclusion that the order of the AO is erroneous and prejudicial to the interest of the revenue has to be preceded by some minimal enquiry. If the Revisional authority is of the view that the AO did not undertake any enquiry, it becomes incumbent on the Revisional Authority to conduct such enquiry. If the Revisional Authority does not conduct such basic exercise then the he is not justified in setting aside the order u/s. 263. In the case in hand the Ld. Revisional Authority has done no homework on its end but merely on basis of letter of JCIT pointing short comings, held that enquiry done by Ld. AO was not satisfactory. Infa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factorily with evidence. b) The case of CIT Vs. Amitabh Bachan (2016) is not applicable in this case. c) No evidence of submission of Form 10 has been submitted. d) No evidence regarding reasonableness of rent or salary paid to Shri Som Dutt Tyagi has been submitted. 2. The assessee has come up before the Tribunal raising following grounds of appeal:- The Ld. Commissioner of Income Tax (Exemption), Lucknow has erred in passing an order u/s. 263 of the Income Tax Act, 1961. 2. The order passed is arbitrary, against the provision of law and facts of the case. 3. Any other ground arising at the time of or before hearing of appeal. 3. Heard the Ld. AR, Sh. S.K. Matta, CA and Ld. CIT-DR. It was submitted o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is on paper book at page No. 3 gives detail of the transaction of the Trust with specified persons. It was informed to the Ld. AO that payment Som Dutt Tyagi, of ₹ 10,58,400/- was on account of rent of building. Copy of minutes of meeting of Society where building rent was finalized was enclosed and also it was affirmed that rent rates were not in excess as fixed by ADM(F), Dehradun. Thereafter, by letter dated 09.08.2016, which is on paper book on page No. 5 copy of land revenue record of Shri Som Datt Tyagi was also tendered to establish that the school affiliated by CBSC, New Delhi is running at the said address. The assessee also informed of the salary being paid to Sh. Som Dutt Tyagi who was the President of Society and looks aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the interest of revenue administration. 6. Furthermore, the settled position of law is that for the purpose of exercising jurisdiction u/s. 263 of the Act, the conclusion that the order of the AO is erroneous and prejudicial to the interest of the revenue has to be preceded by some minimal enquiry. If the Revisional authority is of the view that the AO did not undertake any enquiry, it becomes incumbent on the Revisional Authority to conduct such enquiry. If the Revisional Authority does not conduct such basic exercise then the he is not justified in setting aside the order u/s. 263 of the Act. Reliance can be placed for this on the judgment of Hon'ble Delhi High Court in PCIT Vs. Delhi Airport Metro Express Private Limited vide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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