Karnataka High Court
The Director Of Income-Tax Exemptions vs Meenakshi Amma Endowment Trust on 12 January, 2011
Bench: N.Kumar, Ravi Malimath
AND; "
3. mg 'E'E-{E3 E-EESEE <:<31§:§ea*;* C")? K.5»§E€NA'E'A§ié'a Air }3A.§\EC§§xL€3RE DA"i'E'£_'} wig mi»: 12%: m;-; <3}? J,ANi}'A.RY, 20; 2 PRE$ENT 'm§«:: §«z<;>m;~s:.£<: MR. .3 :,r5:s';'1 «:71: N.§§zJM_gs..%§ :' '. : : if AI\ED % .' V 'i'HEZ EEONBLEZ MR.JUS"§"ICE;:;'?%4'Wf?i %fiA};;i"fV§\"§'§.§ T' " "
I.'.I'.A.N(l . A BETWEEN: % The Director ()f}:I1C(}1'i'1€«i.'é1X;- * Exemptions, "
CvR¢Bui1di11g, ' ' QLI&',€'I1S R<)ad,? --. V V Bangaiore. " V_.».APPELLANT [BY K_vV§;xRAV1M7);¥'.'A:)V<§§J€£$'%:>E FOR SRI.M.V.SETSHACHAE,A.--: A:>voc:A'r£«:) E\fI€-:i2.11al~:;sl:i Ajmma. Enci<)wrn€:nt: 'i.'r'us{':
'No'.37'5,,,_'2».5t:»: I\A.aa_in., 33" ACIOSE-3V; E§{1ré::;=fna1.11ge1121, B2111ggai<)r,£r~ ~_ '$330 034» . ,RI:iSPON£)E3N"1_' "FEES m\ 159 m_,§<:I:_3 Lm1'3a:R SE;C'I'IQN 260--A OF k 195:; AR1SIN(}- OUT 0}? 0.£~2__1:;)ER Ii)A'FE31) "T'2Q::_1__Aw%--2o09 .PASSEiD IN I'.1"A N{),641/BA,f'€(}/22009, P:-myime "i'HA'£" "mis .H<)N'¥3LE§ CCDURTE' MAY BE ?_¥_J»}7ASE§} TE}: 2%//,,--»»'*' 3 :+;€.<>:'_i.<::3:'1 SCEG 2:;;::p_z'<.>*\;a.i was; aI_s5a:> «:.§'c%:'zi<:%<:§. A;;g§r"icva%<i E33; 1.11:: S&11"i'i€L t:}".1_e E§iS*3f€iC'ff:9f:§€fiT ;3:*c=*'£E%1'1's;;%c:i an 2'41}j}p€'é;?£1' TI'}€":. 2t§:;'g3é%a1E (:an1r: to be z1§]<:':\wci h<_)Ec.iing_§ Ehaii {F19 (i3E'dC£' refusal uildfii' 53¢-?:c::t':io1'1 IZAA e£°1'<)I1e{i>1.zses, * one: f};".t(}I'{-? OI"{i€I' was pzzisssseii by T.}1E'~ V se:t:ti11g_§; aside the ().:'c,1er under sectmn SOC': on §.}r1ct §;§.1:fifn;1f1ci f.i"1.a_'_1't; registration is grantefiifi' {;1:h;::*--;f§;':1§i'i~t;§f)11$sA' are. E3'é;.i.iSfi€(i. that assesses is enti1,1 {2{:i__"i:£"$ -.'$e.(t1:io13 80G, exemption?
Twas513963115"._i3;'e1;e' filed by the Revejnue cha11ler1gi11"g t}).V:is ' ITA 1552/2010 and ITA "i=52/__2AO1_() was dismissed by this Court.
u_p}i10Iciing the mgciex" of the 'I'ribu.I1a£ E1{§1di'1*:g f,]'.1E;1'j.t.§1€ assessscre er1'£iti(:ci {,9 flit-2 benefit: of '.VregistratiQ_n L.n1de1" 3ee1i()1'2 12A. The said oider has Xbe>;:;t§1'm: firm}. In this appeal it. 31211;. p€)I'Iii0I'1 of the V'-_.._ o1"cj1.<-:1' di1'G:<:.'.*:'i1':g re<:0gnit1'~<J1'1 Lmder ses::t.1'(;m 80G is '4 '4 {:h21Eie:r1g<;':rCi.
4. The §e2':1":";té<i (:<.>:_.1_1'1s«;c-':E fan' £:h.£~~ .:::1;3;>::*~iE2:t'1f' se§¥;:E}"§':<:i§iT--s:§ t;;h.a_i: mertaiy regEs3f:ra'i'ic>12 is-ja g1'a1ain:>d L::".1{ier° S%5t"'.{::f'{§3'()1'"§._TE.'2fL'§.;"1 V' the assessee z'1e)£'. e1.1t.it:1r3d »fr::71*---.reggi$t,r§i'1;':Vr)nV 'E3:,'1;"iC£'» exenxptiozi Li.E'1{i€'I" s<::c::té.i<'m SOC?' 1-.;_§iiesss ' .v e":'<:3.I':<,i}1iT:i:_(3?£.3:§:§"
stipuEate.d xmder s3<:%cTtt'Ec.)z1 esXemptic>11 is mm: pe:':_~:1.i'ssib.1Vé';' (:aA'1i'i.1E'<31,wfif:>c: any dispute re:gardin.g the is because of that the 'F1*i§b1'=.:fi§§]. rec:0gnii'.i0n to the '1_"rus5*5:. t11_2'd»ex£*.'S--::(:i'fi*éin 8{)C}[5}_ bi': granted only if <:011d:i tiofV1$* §5 §i'€"i;~'%jf'~1"'t"f«{1.'. 'f'hé%€foz'ét fin the impugned order I1(5'Whf3_1"Cf it ,1'.;i"u:4;(i"---E;1:1V;i1E, Sect:i01'1 80G exmzrzpticun is to be grar1u'('C.d mcréziy'bE:::§:'1,1se 'é'.hez"e is an c)rdr2r g1*a:r1ting regist_§tfat:10n ui?.ci.£3;* se«:t:i01"1 IZAA. EVE31} thoug}1 the is _IYQ.*§.R-' is regisigered i,1H€f€I' saar;é(3ti()11 IQAA ur11eSs "t\h'é&Tas&:¢.$$:t£rM' $116 C011ciit:ie:)a'1 zmderr se(3ti()11 SOC} 3:306. 1' 1"1C.".W'(')'111CiAfi'Q'I_ii)€ e11tit:1ed to n;:gist.ra{.io:.'1 under s<~:(:t:Eon 5 E21 £'E122_§" x?'i:=;~>:w 51%' Ezfze I"IT§E.1i'[,€E", 'W9 do :'1<,>'{. 5-:;<3.£: a.:'2y' Itierrit. in this 2.-1.pp<<:z-1}. A<_:c.;t<>:'<ii:'1§g;1.3,T rE'1<;:>. :a;3;3<'-2211 is: :1:-*]§e;?(%iTe{1D SBN