Gujarat High Court
Sunrise Education Trust vs Income Tax Officer (Exemption) on 12 September, 2017
Author: Akil Kureshi
Bench: Akil Kureshi, Biren Vaishnav
C/SCA/16726/2017 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL CIVIL APPLICATION NO. 16726 of 2017
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SUNRISE EDUCATION TRUST....Petitioner(s)
Versus
INCOME TAX OFFICER (EXEMPTION)....Respondent(s)
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Appearance:
MS VAIBHAVI K PARIKH, ADVOCATE for the Petitioner(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MR.JUSTICE BIREN VAISHNAV
Date : 12/09/2017
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Petitioner has challenged notice of reopening of the assessment for the assessment year 201011. The Assessing Officer in the reasons recorded for issuing the notice had referred to a cash deposit of Rs.33,97,775/ made by the petitioner trust during the year under consideration but had not filed the return of income for the said assessment year 201011. Learned counsel for the petitioner submitted that petitioner trust runs a school and the cash deposit was out of the fees collected from the students. The petitioner had filed the return of Page 1 of 2 HC-NIC Page 1 of 2 Created On Tue Sep 12 23:29:41 IST 2017 C/SCA/16726/2017 ORDER income contrary to what is stated by the Assessing Officer in the reasons recorded. He therefore submitted that reasons lack validity. Counsel pointed out that the order passed by the Assessing Officer rejecting the objections of the petitioner in which, he agreed that the petitioner had in fact, filed the return which was acknowledged under section 143(1) of the Act.
2. NOTICE, returnable on 10.10.2017. The respondent Assessing Officer may continue with the assessment in connection with the impugned notice, final order thereon shall not be passed without the leave of the Court.
(AKIL KURESHI, J.) (BIREN VAISHNAV, J.) ANKIT Page 2 of 2 HC-NIC Page 2 of 2 Created On Tue Sep 12 23:29:41 IST 2017