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Documents citing Ananda Marga Pracharaka Sangha vs Commissioner Of Income-Tax on 25 February, 1994

Ashutosh Dawar Trust vs Director Of Income Tax (Exemption) on 14 March, 2002

In the case of Ananda Marga Pracharaka Sangha v. CIT (supra) their Lordships of the Hon'ble Calcutta High Court were considering a situation where the assessee had raised an argument that registration granted under Section 12A by the CIT operates retrospectively. Their Lordships opined that by the mere fact of grant of registration in the subsequent years, it could not be assumed that the requirements of Section 12A were fulfilled for the instant assessment year. It was with reference to these facts that it was observed that registration under Section 12A was not "an idle or empty formality".
Income Tax Appellate Tribunal - Delhi Cites 20 - Cited by 4 - Full Document

The Commissioner Of Income Tax-1, ... vs M/S Krishi Utpadan Mandi Samiti ... on 10 May, 2010

For condoning the delay for these three years, it may be mentioned that in Ananda Marga Pracharaka Sangha v. CIT : [1996] 218 ITR 254 : [1994] 76 Taxman 88 (Cal.), it was observed that the condonation of delay may relate back to the very date of creation of the trust or institution. However, it has been now made clear by the proviso with effect from 1-10- 1991, that it is possible to grant the registration with effect from the date of creation. Where delay is not condoned, it can be effective from the year of application."
Allahabad High Court Cites 9 - Cited by 3 - D P Singh - Full Document

Venkatesha Education Society vs Dir. It (Exemptions) on 28 November, 2003

36. Having noted the applicable provisions it would be appropriate to refer to certain decisions cited before us. The decision of the High Court of Calcutta in Ananda Marg Pracharaka Sangha v. CIT (1996) 218 ITR 254 (Cal). The Hon'ble High Court of Calcutta was dealing with the issue of grant of exemption to the assessee under section 11. The following observations were made with regard to the provisions of legislation contained in section 12A as it stood then ;
Income Tax Appellate Tribunal - Bangalore Cites 34 - Cited by 1 - Full Document

Mormugao Port Trust vs The C.I.T. on 10 January, 2007

In the light of our above discussion and by considering the totality of the facts and circumstances of the case and from the above ratio laid down by the Honble Calcutta High Court it appears that the assessee is entitled for registration from the date of its creation but in the instant case, the assessee is not required to get registration since 1-4-1964 to 31-3-2002 as it was already enjoying the status of local authority and was exempted from the clutches of the Income-tax Act and it is not in dispute before us. In para 37 of this order, we have already observed that the assessee is entitled for registration w.e.f. 1-4-2005 i.e. from first day of the financial year when the application was made for registration without any delay. For the intermediatory period of three years (1-4-2002 to 31-3-2005) the application was filed belated and the same was rejected by the CIT, as we were told.
Income Tax Appellate Tribunal - Panji Cites 47 - Cited by 6 - Full Document

Ito vs S. Ravikiran S. Simpiger on 4 August, 2006

14. From the memorandum explaining the provisions, it is clear that the amendment is clarificatory in nature and has been introduced to clear the intention of the Legislature. While interpreting a section, the subsequent legislation can be taken as guidance for construction of the unamended provisions. The subsequent amendment has made patent that was latent in the earlier legislation. Such principle of interpretation has been held to be applicable in the case of Ananda Marga Pracharka Sangha v. CIT .
Income Tax Appellate Tribunal - Bangalore Cites 11 - Cited by 0 - Full Document
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