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1 - 10 of 15 (0.57 seconds)The Income Tax Act, 1961
T.M.A. Pai Foundation & Ors vs State Of Karnataka & Ors (With Other ... on 31 October, 2002
In this case, of the assessee, the only
requirement is that the Tribunal should not act on any information without
putting the same to the party and for the purpose, in view of the
judgement of the Hon'ble Supreme Court in the case of T M A Pai
Foundations and Others Vs. State of Karnataka & Others (2002) 8 SCC 481
and in the case of Islamic Academy of Education Vs. State of Karnataka &
another (2003) 6 SCC 697, the Tribunal set aside the issue to the file of
assessing officer for fresh consideration. By this act of the Tribunal, we
cannot say that the Tribunal travel beyond the power vested in the
Tribunal, by the statute in respect of the appeal preferred before it. In our
opinion it is open to the tribunal to interfere with the jurisdictional
discretion by the lower authorities and substitute the same by its own
discretion. When it does so, in proper exercise of its power u/s 254 by
taking into consideration all the relevant facts into consideration, and in
deferring from the authorities below and exercising its own discretion, the
Tribunal cannot be held to act arbitrary or capriciously. In our opinion, the
Tribunal has not committed any error in remanding the issue back to the
file of assessing officer and the Tribunal is the final fact finding body and
the decision of the Tribunal has not to be scrutinized sentence by sentence
merely to find out whether all the facts have been set out in detail by the
Tribunal or whether some incidental fact which appears on the record has
5
6 ITA No.915/Hyd/2009
M/s Satyanarayana Educational Society, Hyd.
Islamic Academy Of Education And ... vs State Of Karnataka And Others on 14 August, 2003
In this case, of the assessee, the only
requirement is that the Tribunal should not act on any information without
putting the same to the party and for the purpose, in view of the
judgement of the Hon'ble Supreme Court in the case of T M A Pai
Foundations and Others Vs. State of Karnataka & Others (2002) 8 SCC 481
and in the case of Islamic Academy of Education Vs. State of Karnataka &
another (2003) 6 SCC 697, the Tribunal set aside the issue to the file of
assessing officer for fresh consideration. By this act of the Tribunal, we
cannot say that the Tribunal travel beyond the power vested in the
Tribunal, by the statute in respect of the appeal preferred before it. In our
opinion it is open to the tribunal to interfere with the jurisdictional
discretion by the lower authorities and substitute the same by its own
discretion. When it does so, in proper exercise of its power u/s 254 by
taking into consideration all the relevant facts into consideration, and in
deferring from the authorities below and exercising its own discretion, the
Tribunal cannot be held to act arbitrary or capriciously. In our opinion, the
Tribunal has not committed any error in remanding the issue back to the
file of assessing officer and the Tribunal is the final fact finding body and
the decision of the Tribunal has not to be scrutinized sentence by sentence
merely to find out whether all the facts have been set out in detail by the
Tribunal or whether some incidental fact which appears on the record has
5
6 ITA No.915/Hyd/2009
M/s Satyanarayana Educational Society, Hyd.
Section 12 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs Smt. S. Vijayalakshmi on 23 September, 1999
2. CIT Vs. Smt. S. Vijayalakshmi (242 ITR 46) wherein it was held that an Appellate
Authority has the jurisdiction as well as the duty to correct all errors in the proceedings
under appeal and to issue, if necessary, appropriate directions to the authority against
who decision the appeal is preferred to dispose of the whole or any part of the matter
afresh, unless forbidden from doing so by statute.
Cit vs Itat And Ors. on 2 June, 2006
2. ITO Vs. ITAT & Other (229 ITR 651)
T.M.A.Pai Foundation & Ors vs State Of Karnataka & Ors on 31 October, 2002
matter to the file of assessing officer with a direction to assessing
officer that he shall reconsider the entire issue in the light of
judgement of Supreme Court in the case of M/s Islamic Academy of
Education & Another Vs. State of Karnataka and Another (supra), and in
the cased of T.M.A. Pai Foundation and Others Vs. State of Karnataka
and Others (Supra), and find out whether the assessee has received
any money over and above the fees prescribed and thereafter decide
the issue afresh in accordance with law after giving reasonable
opportunity of hearing to the assessee . We make it clear that the
assessee is not entitled for exemption either u/s 11 or u/s 10(23C) in
case it collected any money by whatever name it is called i.e., donation,
building fund, auditorium fund etc. etc., over and above the prescribed
fee for admission of students.
Islamic Academy Of Education And ... vs State Of Karnataka And Others on 14 August, 2003
matter to the file of assessing officer with a direction to assessing
officer that he shall reconsider the entire issue in the light of
judgement of Supreme Court in the case of M/s Islamic Academy of
Education & Another Vs. State of Karnataka and Another (supra), and in
the cased of T.M.A. Pai Foundation and Others Vs. State of Karnataka
and Others (Supra), and find out whether the assessee has received
any money over and above the fees prescribed and thereafter decide
the issue afresh in accordance with law after giving reasonable
opportunity of hearing to the assessee . We make it clear that the
assessee is not entitled for exemption either u/s 11 or u/s 10(23C) in
case it collected any money by whatever name it is called i.e., donation,
building fund, auditorium fund etc. etc., over and above the prescribed
fee for admission of students.