Indian Kanoon - Search engine for Indian Law

Supreme Court - Daily Orders

Commissioner Of Income Tax I Kanpur vs M/S Sahyog Jan Kalyan Samiti on 8 January, 2018

Bench: A.K. Sikri, Ashok Bhushan

                                                  1



     ITEM NO.11                           COURT NO.6                SECTION XI

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

     SPECIAL LEAVE PETITION (CIVIL)..../2018 (Diary No(s). 40110/2017)

     (Arising out of impugned final judgment and order dated 06-09-2016
     in ITA No. 206/2015 passed by the High Court Of Judicature At
     Allahabad)

     COMMISSIONER OF INCOME TAX              I KANPUR                Petitioner(s)

                                                 VERSUS

     M/S SAHYOG JAN KALYAN SAMITI                                    Respondent(s)

     ( IA No.137696/2017-CONDONATION OF DELAY IN FILING and IA
     No.137699/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)


     Date : 08-01-2018 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. Y.P. Adhiyaru, Sr. Adv.
                                     Ms. Purnima Bhat Kak, Adv.
                                     Mrs. Anil Katiyar, AOR

     For Respondent(s)


                           UPON hearing the counsel the Court made the following
                                              O R D E R

Delay condoned subject to payment of cost of Rs. 20,000/- (Rupees Twenty Thousand only) to be deposited with the Supreme Court Legal Services Committee within two weeks from today.

“Whether the ITAT erred in law in deleting the Digitally signed by BALA PARVATHI Date: 2018.01.09 01:20:33 IST Reason: corpus donation of Rs.1,63,89,395/- made by the Assessing Officer u/s 68 on account of unexplained corpus donation  2 and without appreciating the facts arid material brought on record by the Assessing Officer that the assessee was not able to provide written or oral confirmation of the alleged donors?

Whether the ITAT erred in law in deleting the corpus donation of Rs.1,63,89,395/- made by the Assessing Officer u/s 68 on account of unexplained corpus donation without appreciating that assessee could not prove the identity, genuineness and creditworthiness of the donors.

Whether the ITAT erred in law in deleting the corpus donation of Rs.1,63,89,395/- made by the Assessing Officer u/s 68 on account of unexplained corpus donation without appreciating that assessee society activities were not found genuine and are not being carried out in accordance with the stated objects of the society” Tag alongwith SLP(C)No.10264 of 2014.

(B.PARVATHI)                                    (MALA KUMARI SHARMA)
COURT MASTER                                       BRANCH OFFICER