The Director Of Income Tax vs M/S Garden City Educational Trust on 15 July, 2009

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Karnataka High Court

The Director Of Income Tax vs M/S Garden City Educational Trust on 15 July, 2009

Bench: D.V.Shylendra Kumar, Aravind Kumar

 

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§§ a matiﬁ whisk registration Se long as the procedural are complied is inevitable.

the applicant-assessee oi' procedural require1;1ients.: _ justiﬁed in observing that ."'efi.:';«;ip§,}1ication of funds and as to xfvzrietlier can claim the beneﬁt pf --ter£t_1e_ef Sections 1 1 and 12 is a e § ::

§ e e § § 3% e %' ﬁ § e Q E § X E E e % E $ e § § e Q 3 § e § Q 2 K question 'te 'be~--exemined by the assessing oﬁieer at and not by the Commissioneriwxwhen etiesﬁen is not before the in accordance with the previsiens Fztiie Act is a condition precedent for 'beneﬁts under sections 1 1 and 12 of the V registration as per section 12-A by itself, win not i confer the benefits of sections 1 1 and 12 trust, but the mist will get the beneﬁt only on ¢§// Wm, mwwmt we wwawéewaiéwt were wwetﬁm M!" emeweazmme Mme we

17. It is not the f'1I1diI1gV'~.ef §%;372?§~'% seem" %§Z9'%W'«§&?"§'%%& Mass W.,Z}'%%'?Z$3-_m'" WW Kﬁmﬂiﬁﬁﬁﬁﬁ sees ﬁiﬁ-MR'? WW §€;M?éWﬁxf§"&%& MEQM eoess Q? mssszzsm W€%M €;£¥E.$§E ¥ %£E%"*" ssswsesm seem er complying with the requirements of seotioAx1s *v '.12 of the Act, which compliance can be assessing authority, while the trust. Therefore, appesﬁlliss to L'

18. However; . % the V question sought: to we fund it is question does not actuaﬁg; the Tribunal which is im:medei=: A V' 'V 19.' It also submitted by Sri Parthssarathy, for the assesses that the Tribunal had ~. examined this question and passed a subsequent orders on an application A' ' the assesses under Section 252(4) of the Act fie that as it may, neither that order is under appeal nor the question is before us and as the question posed is not one arising out of the present order in appeal, it is ¢/ mmmm Wﬁiﬁ $1' "<1.

purely academic in this appeal. and if and when the matteriisé' Without prejudice this appea} Q % E 3 § Q 3 § § $5:

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not necessaxy for us to examine this question, as itf{s"-

20. However, we make it clear ma1t.it1'i$A.0pCii_i O'tl1e " V Revenue to agitate that question wlzgii '

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Karnataka High Court

The Director Of Income Tax vs M/S Garden City Educational Trust on 15 July, 2009

Bench: D.V.Shylendra Kumar, Aravind Kumar