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Commissioner Of Income Tax(Exemption) ... vs Subros Educational Society on 16 April, 2018

Bench: A.K. Sikri, Ashok Bhushan

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                                          IN THE SUPREME COURT OF INDIA
                                          CIVIL APPELLATE JURISDICTION


                                    MISCELLANEOUS APPLICATION NO. 941/2018

                                                             IN

                                          CIVIL APPEAL NO(s).            5171/2016



     COMMISSIONER OF INCOME TAX(EXEMPTION) NEW DELHI                                   APPLICANT(S)/
                                                                                     APPELLANT(S)


                                                             VERSUS


     SUBROS EDUCATIONAL SOCIETY                                                           RESPONDENT(S)



                                                       O R D E R

In this application filed by the Income Tax Department it is stated that Civil Appeal No. 5171 of 2016 arises out of Special Leave Petition (C)... CC No. 8982/2016 was tagged with other appeals and the batch matters were decided by this Court on 13.12.2017. However, the following question was also raised in the instant appeal which was not the subject matter of those appeals:

“(a) Whether any excess expenditure incurred by the trust/charitable institution in earlier assessment year could be allowed to be set off against income of subsequent years by invoking Signature Not Verified Section 11 of the Income Tax Act, 1961?” Digitally signed by ASHWANI KUMAR Date: 2018.04.17 15:25:43 IST Reason: To this extent, Mr. K. Radhakrishnan, learned senior counsel appearing on behalf of the applicant/appellant is correct.

Therefore, we have heard him on the aforesaid question of law as well but did not find any merit therein.

The miscellaneous application is dismissed.

......................J. [A.K. SIKRI] ......................J. [ASHOK BHUSHAN] NEW DELHI;

APRIL 16, 2018.

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ITEM NO.29                COURT NO.6                      SECTION XIV

                S U P R E M E C O U R T O F           I N D I A
                        RECORD OF PROCEEDINGS

M.A. No. 941/2018 in C.A.    No(s).       5171/2016



COMMISSIONER OF INCOME TAX(EXEMPTION) NEW DELHI            Petitioner(s)

                                  VERSUS

SUBROS EDUCATIONAL SOCIETY                                 Respondent(s)

(FOR ADMISSION and IA No.35048/2018-APPROPRIATE ORDERS/DIRECTIONS) Date : 16-04-2018 This petition was called on for hearing today.

CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Petitioner(s) Mr. K. Radhakrishnan, SR. Adv.

Mr. Ritesh Kumar, Adv.

Mr. S.S. Shamshery, Adv.

Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R The miscellaneous application is dismissed in terms of the signed order.

(ASHWANI THAKUR)                                 (MALA KUMARI SHARMA)
COURT MASTER (SH)                                    COURT MASTER

(Signed order is placed on the file)