9911796707
TMI Blog2007 (6) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the case, the Income Tax Appellate Tribunal was right in law in taking cognizance of the fresh grounds in appeal, for making out a new case, for the first time before the Tribunal, totally deviating from the Assessment proceedings and the Appellate proceedings before CIT(A)? 2. Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in remitting the entire issue back to the CIT(A), by considering fresh grounds raised for the first time totally deviating from the assessment proceedings and appellate proceedings and thereby permitting the department to make roving enquiries? 3. Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Day Adventist, supporting about 1016 Evangelist and Pastoral workers. Their work is to preach the word of God from the Bible in and around the churches. They also teach healthful living and provide medical and relief services where they are needed. The assessee also incurred substantial administrative expenses for these pastoral works consisting of Salary, Travel Allowance, Medical Allowance, Educational Allowance, House Rent Allowance etc. In order to meet these expenses and to carry out the various activities, the assessee Company collected donations from local contributions and substantial donations from foreign sources also. The operation of the assessee company pertains to the field of medical relief, education ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee admitted gross receipts to the tune of Rs.19,26,73,934/-. The Assessing Officer granted exemption in respect of the above receipt under Section 11 of the Act. While completing the assessment, the Assessing Officer noticed that the assessee had received foreign income to the tune of Rs.2,66,21,036/- which was not duly recorded in the books of account and the assessee had failed to give satisfactory explanation with supporting proof. The total contribution received by the assessee was Rs.12,12,26,822/- and only as per the Income and Expenditure Account, the foreign contribution is shown as Rs.9,46,05,786/-. The said difference of Rs.2,66,21,036/- was not recorded and hence the Assessing Officer treated the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... qualify for exemption. As there is no finding by the C.I.T.(A), the Departmental Representative appearing before the Tribunal requested the Tribunal to set aside the appeals to consider the matter after considering the materials and records. The Tribunal, in its order, held as follows:"4. We have carefully considered the rival submissions and carefully perused the records. In the facts and in the circumstances of the present, we are convinced with the arguments of the ld.DR as well as the ld. Counsel for the assessee that the entire issue should go back to the file of the ld. CIT(A) to consider whether there is anything on record to suggest that receipts of the assessee were in the nature of voluntary contribution and whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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