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Section 263 Fails Where AO Conducted Enquiry in Limited Scrutiny
Case Law Details
- Case Name
- Catholic Education Society Vs Income Tax Department CIT (Exemption) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Mumbai
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Catholic Education Society Vs Income Tax Department CIT (Exemption) (ITAT Mumbai)
No 263 on “Inadequate Enquiry” in Limited Scrutiny: ITAT Mumbai Quashes Revision Against Catholic Education Society
The Mumbai ITAT “C” Bench, comprising Shri Sandeep Gosain (JM) & Shri Girish Agrawal (AM), allowed the appeal of Catholic Education Society for AY 2020-21 and quashed the revisionary order passed u/s 263 by the CIT(E), holding that the assessment order was neither erroneous nor prejudicial to the interests of the Revenue.
The Assessee, a long-standing charitable trust registered u/s 12A ...





