9911796707
TMI Blog2015 (1) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... not apply in the present case because the petitioner’s case is covered under the specific instances provided under Rule 28AB. Therefore, the consideration which was given by the Deputy Commissioner of Income-tax under rule 28AA was under a wrong provision. The parameters which have to be examined under Rule 28AA and the parameters under Rule 28AB are entirely different. The result is that the appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Income-tax, Circle 51 (1), New Delhi, whereby the application for lower deduction certificate under section 197 of the Income-tax Act, 1961 for the Financial Year 2014-15 has been rejected. The rejection order reads as under:- OFFICE OF THE DEPUTY COMMISSIONER OF INCOME TAX CIRLCE 51(1), Aayakar Bhawan, Laxmi Nagar, New Delhi. Tel. 011-22447347 F. No. DCIT/Cir.51( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t from the above that the provision which was considered by the Deputy Commissioner of Income-tax was section 197 of the Income Tax Act, 1961 read with Rule 28AA of the Income Tax Rules, 1962. 2. The learned counsel for the petitioner submitted that Rule 28AA would not apply and it is Rule 28AB which would be applicable. This is so because the petitioner is a trust wholly for charitable purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licable to the petitioner and therefore the rejection based thereupon would be liable to be set aside. 4. Consequently, we set aside the impugned order of rejection and remit the matter to the concerned DCIT for consideration afresh under Rule 28AB after giving an opportunity of hearing to the petitioner/ representative of the petitioner. Since the Financial Year is coming to a close, we direct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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