Bench: The Cit(A), The Power Exercised By Him U/S 263 For Disallowing The Donation Paid To Other Society Would Not Fall In The Ambit Of Section 263. 3. Under The Facts & Circumstances Of The Case, The Finding Given By Ld. Cit That Once Exemption U/S 11 Is Withdrawn, Not Disallowing The Scholar’S Education Trust Of India Vs. Cit(E)
244A as per ITNS 150 issued which is part of this order. Necessary forms and demand notice issued. The assessee has furnished inaccurate particulars of income therefore, penalty proceedings u/s 270A r.w. sec. 274 of the IT Act, 1961, are initiated separately. 5. Being aggrieved by the AO the assessee preferred an appeal before