Gujarat High Court
Director Of Income Tax (Exemption) vs Chargam Dasha Poward ... on 20 December, 2013
Author: M.R. Shah
Bench: M.R. Shah, R.D.Kothari
O/TAXAP/1147/2013 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 1147 of 2013
With
TAX APPEAL NO. 1148 of 2013
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DIRECTOR OF INCOME TAX (EXEMPTION)....Appellant(s)
Versus
CHARGAM DASHA POWARD MAHAMANDAL....Opponent(s)
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Appearance:
MR MANISH BHATT, SR. ADVOCATE for the Appellant(s) No. 1
MRS MAUNA M BHATT, ADVOCATE for the Appellant(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE M.R. SHAH
and
HONOURABLE MR.JUSTICE R.D.KOTHARI
Date : 20/12/2013
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE M.R. SHAH) Shri Manish Bhatt, learned Counsel appearing on behalf of the appellant has submitted that despite the fact that the amendment of the trust deed submitted by the assessee before the Charity Commissioner is still pending and as on today as such there is no dissolution clause inserted in the trust deed, the tribunal has passed the impugned judgment and order and has directed the Director of Income Tax (Exemptions), Ahmedabad to grant the registration under Section 12AA and 80G(5) of the Act as if the application for amendment of the trust deed inserting the dissolution clause has been granted. Hence, for further clarification that on allowing the application by the Charity Commissioner for Page 1 of 2 O/TAXAP/1147/2013 ORDER amendment of the trust deed inserting the dissolution clause to grant the registration under Section 12AA and 80G(5) of the Act, NOTICE returnable on 26/12/2013.
Direct service is permitted today.
(M.R.SHAH, J.) (R.D.KOTHARI, J.) Siji Page 2 of 2