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TMI Blog2017 (11) TMI 1559X X X X Extracts X X X X X X X X Extracts X X X X ..... inciple of consistency when there is no variance of fact. Admittedly there is no change in the constitution of the organisation/trust. Thus, in our view, the order passed by the Assessing Officer is not erroneous. Thus the twin conditions enunciated under section 263 is not fulfilled while revising the order. It is settled law that twin condition must be satisfied while exercising the order under section 263. Thus, in view of the above discussion, we hold that the assessee is not hit by the provision of section 13(1)(b) of the Act. - Decided in favour of assessee. - I.T.A. No. 3168/Mum/2013 - - - Dated:- 15-9-2017 - P. K. Bansal (Vice-President) And Pawan Singh (Judicial Member) For the Appellant : Firoze B. Andhyarujina, Authorised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see is association of persons/trust claims to be a charitable organisation and engaged in establishing, running and conducting Deeni Madresses in Mumbai or in India for advancement of knowledge of Shiajefery Theology of Islam. The assessee is a registered charitable organisation registered with charity the Commissioner Bombay and was having registration under section 12A dated September 16, 1998. The assessee filed return of income for relevant assessment year on September 27, 2012 declaring a total income of ₹ 1,40,444. Assessment was completed on February 20, 2015 under section 143(3) of the Act, accepting the return of income filed by the assessee. Subsequently, the assessment order passed under section 143(3) dated February 20, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessing Officer. The Assessing Officer after fully satisfying passed the order of assessment. The Assessing Officer raised the necessary queries after satisfying himself passed the order under section 143(3). The order is neither erroneous nor prejudicial to the interests of the Revenue. The Assessing Officer passed the order which is based on one of the possible views. It was argued that the assessment order for the assessment year 2007-08 was passed under section 143(3) on April 9, 2009 and the assessee was granted exemption. Again for the assessment year 2008-09 assessment orders was passed under section 143(3) on May 12, 2010 and the assessee was granted similar relief. Further again for the assessment year 2014-15 the similar ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e benefit of the particular community and thus the provisions of section 13(1)(b) are attracted, thus, the exemption under sections 11 and 12 are not available to the assessee. Moreover, the order of the learned Commissioner of Income- tax (Exemption) relied upon the decision of the hon'ble apex court in CIT v. Dawoodi Bohara Jamat [2014] 364 ITR 31 (SC) ; [2014] 43 taxmann.com 243 (SC). The learned Departmental representative for the Revenue argued that the decision of hon'ble Supreme Court is squarely applicable on the facts of the present case. In the rejoinder argument, the learned authorised representative of the assessee argued that the decision relied on by the learned Commissioner of Income-tax (Exemption) and the learned De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vity of the assessee is not disputed. The assessee in its reply dated August 8, 2016 for show-cause notice issued under section 263 contended that the assessee is a purely religious trust. The Assessing Officer while passing assessment order for the assessment year 1990-91 concluded that close scrutiny, it was found that the entire sum 42,95,589 has been spent on the religious purpose in conformity with the religious object of the trust. These expenses are fully supported by bills/ vouchers and they are duly audited by the auditors . 7. We have perused the trust deed dated October 23, 1981, the trust was created for charitable and religious purpose of this Shia community of India. The hon'ble apex court in Dawoodi Bhora Jamat (supra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0-91, 2007-08, the assessment year 2008-09 and further in the assessment year 2014-15 in all assessment order passed under section 143(3) of the Act. We are of the considered view that the Revenue must follow the principle of consistency when there is no variance of fact. Admittedly there is no change in the constitution of the organisation/trust. Thus, in our view, the order passed by the Assessing Officer is not erroneous. Thus the twin conditions enunciated under section 263 is not fulfilled while revising the order. It is settled law that twin condition must be satisfied while exercising the order under section 263. Thus, in view of the above discussion, we hold that the assessee is not hit by the provision of section 13(1)(b) of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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