ACIT (Exemption), Circle, Patna Vs Sanjivani Vikash Foundation

Parties Involved

Facts Summary

The case involves an appeal filed by the revenue against the order of the Commissioner of Income Tax (Appeal) in appeal no.NFAC/2016-17/10006865 dated 12.09.2023 for the assessment year 2017-18. The assessee, Sanjivani Vikash Foundation, is represented by Shri Prasoon Kumar, AR, while the revenue is represented by Shri Ravi Kant Chowdhary, Sr. D.R. The revenue has raised two grounds for appeal: (1) the Commissioner of Income Tax (Appeal) erred in law while holding that the assessee is eligible for exemptions under section 11, ignoring the provisions laid down under section 13(8) of the IT Act, 1961, and (2) the Commissioner of Income Tax (Appeal) erred in law while directing the Assessing Officer to reconsider the issues on which additions were made in view of the limitation of power conferred under section 251(1)(a).…

Legal Issues

• 1. The Commissioner of Income Tax (Appeal) erred in law while holding that the assessee is eligible for exemptions u/s 11 ignoring the provisions laid down u/s 13(8) of the IT Act, 1961
• 2. The Commissioner of Income Tax (Appeal) erred in law while directing the AO to reconsider the issues on which additions were made in view of limitation of power conferred under section 251(1)(a).

Judgment Outcome

Decided in favour of Revenue.

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