ZAD Education Society Vs. CIT(E)
Case No: ITA No.440/Del/2021
Court: Income Tax Appellate Tribunal, Delhi Bench: ‘F’ New Delhi
Date: 3/19/2025
Parties Involved
AppellantZAD Education Society
RespondentCIT(E), Chandigarh
Facts Summary
The assessee, ZAD Education Society, filed an appeal against the Commissioner of Income Tax (Exemption) [CIT(E)], Chandigarh’s order dated 26.02.2021, which revised the regular assessment under section 263 of the Income-tax Act, 1961. The original assessment was conducted under section 143(2) on 30th June, 2017, focusing on the issue of a 'transaction to trust with specified person'. The CIT(E) sought to revise this assessment, alleging that the assessee lacked registration under section 12A, th…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the CIT(E) erred in revising the regular assessment on grounds beyond the scope of limited scrutiny.
Precedents Relied Upon
4 precedents cited in this judgement.