ACIT,, ALLAHABAD vs. ALLD.H.SCHOOL SOCIETY,, ALLAHABAD

ITA 341/ALLD/2010Status: DisposedITAT Allahabad05 June 2026AY 2006-078 pages
AI SummaryAllowed

What did the Tribunal hold?

The Third Member held that the AO erred in questioning the charitable objects of the society, especially after it had been granted registration under Section 12AA. The enquiry should be confined to verifying the specific expenses disallowed by estimation.

What were the facts?

The Revenue appealed against an order that deleted an addition made by the Assessing Officer (AO). The AO had disallowed 20% of establishment, administrative, and repair & maintenance expenses for want of supporting evidence. A Third Member was nominated due to a difference of opinion between the original Members.

What were the issues?

Whether the AO can question the charitable objects of a registered society, and whether the Tribunal can direct the AO to conduct enquiries beyond the grounds of appeal.

Which sections of the Income-tax Act were involved?

Section 11,Section 12AA

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER Assessment Year: 2006-07 ACIT v. Allahabad High School Society Circle II 4, P.D. Tandon Road Allahabad Allahabad (U.P) TAN/PAN:AABTA2869 (Appellant) (Respondent) Appellant by: Shri A. N. Mishra, CIT(DR) Respondent by: Shri Ashish Bansal, Advocate ORDER UNDER SECTION 255(4) OF THE INCOME TAX ACT, 1961

PER SUDHANSHU SRIVASTAVA, J.M.:

This appeal has been preferred by the Revenue against the order dated 23.09.2010, passed by the Learned Commissioner of Income Tax (Appeals) [Ld. CIT(A)] for Assessment Year 2006-07

2.

0 On account of difference of opinion between the Members, who originally heard the appeal, a Third Member was nominated to adjudicate the following questions:-

(1) Whether in the facts and circumstances of the case, the Tribunal can travel beyond the grounds raised in the appeal and direct the AO to make enquiries on all other issues, which was not raised in the grounds of appeal.

ITA No.341/ALLD/2010 2. Whether in the facts and circumstances of the case, while setting aside the assessment back to

The order continues below.

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