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TMI Blog2022 (3) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT and direct the A.O. to examine the claim of donation made to FIMI in accordance with law after duly considering the explanation and information furnished by the assessee in support of the claim. We also make it clear that the A.O. should not be influenced by the observations made by the Principal CIT or direction given in the revision order. - ITA No. 1655/Bang/2018 - - - Dated:- 21-2-2022 - N.V. Vasudevan, Vice President And B.R. Baskaran, Member (A) For the Appellant : Narendra Sharma, A.R. For the Respondents : Sumer Singh Meena, D.R. ORDER Per B. R. Baskaran, Accountant Member The assessee has filed this appeal challenging the validity of revision order passed by Ld. Principal CIT-6, Bengaluru u/s. 263 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncipal CIT noticed that the A.O. did not examine this issue at all in the assessment order. Accordingly, referring to the provisions of section 263 of the Act wherein it is provided that the order passed without making enquiries or verification, which should have been made, is deemed to be erroneous and prejudicial to the interest of the revenue. Accordingly, the Ld. Principal CIT held that the revision proceedings have been rightly initiated. Thereafter, the Ld. Principal CIT referred to the provisions of section 37(1) of the Act and took the view that donation payment is not allowable as deduction u/s. 37(1) of the Act. He also expressed the view that the deductibility of donation should be considered in terms of section 80G of the Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Ld. A.R. submitted that the Ld. Principal CIT has directed the A.O. to straight away disallow the claim and accordingly did not give opportunity to the AO to examine the claim of the assessee. 8. Having heard the rival contentions, we are of the view that there is merit in the alternative submission of the assessee. In our view, the Ld. Principal CIT should have given open hand to the A.O. to decide on the claim made by the assessee, instead of directing him to disallow the claim. Since the AO did not examine this issue during the course of assessment proceedings, in our view, the Ld. PCIT was justified in initiating revision proceedings and passing the impugned revision order. However, we are of the view that the final decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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