Supreme Court - Daily Orders
Pr. Commissioner Of Income Tax vs Tbi Educational Trust on 2 August, 2019
Bench: S.A. Bobde, B.R. Gavai
ITEM NO.17 COURT NO.2 SECTION XI-A
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) Diary No(s). 22943/2019
(Arising out of impugned final judgment and order dated 20-07-2018
in ITA No. 54/2009 passed by the High Court Of Kerala At Ernakulam)
PR. COMMISSIONER OF INCOME TAX Petitioner(s)
VERSUS
TBI EDUCATIONAL TRUST Respondent(s)
(FOR ADMISSION and I.R. and IA No.108835/2019-CONDONATION OF DELAY
IN FILING and IA No.108836/2019-EXEMPTION FROM FILING C/C OF THE
IMPUGNED JUDGMENT )
Date : 02-08-2019 This petition was called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE S.A. BOBDE
HON'BLE MR. JUSTICE B.R. GAVAI
For Petitioner(s) Mr. ANS Nadkarni, ASG
Mr. Rekha Pandey, Adv.
Mr. Devashish Bharukha, Adv.
Mrs. Anil Katiyar, AOR
For Respondent(s)
UPON hearing the counsel the Court made the following
O R D E R
The learned Additional Solicitor General has submitted that the issue as to whether the provisions of Section 12AA of the Income Tax Act, 1961 are directory or mandatory need to be considered.
Delay condoned.
Issue notice.
Tag with SLP(C) No………. Diary No.7607/2019.
(SANJAY KUMAR-II) (INDU KUMARI POKHRIYAL) COURT MASTER (SH) ASSISTANT REGISTRAR Signature Not Verified Digitally signed by SANJAY KUMAR Date: 2019.08.02 16:04:57 IST Reason: