ITAT Mumbai: Fresh Legal Claim Can Be Raised Before CIT(A) – Goetze (India) Not Applicable to Appellate Authority

Kutchi Lal Rameshwar Ashram and Annakshetra Trust Vs Income Exem. (ITAT Mumbai) In the ITAT Mumbai held that the CIT(A) has the power to entertain a fresh legal claim, even if not made in the return of income, and set aside the appellate order which had rejected the assessee trust’s claim relying on Goetze (India) Ltd. The assessee, a charitable trust registered u/s 12A, had gross receipts of ₹7.48 crore and accumulated ₹48.79 lakh (less than 15% of receipts) eligible for exemption u/s 11(1)(a). Due to an inadvertent error in ITR and Form 10B, the claim was not properly reported, leading...