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Documents citing Self Employers Service Society vs Commissioner Of Income-Tax on 6 September, 2000

Swami Nrottam Das Educational Welfare ... vs Assessee on 25 April, 2012

13. However, the ld. counsel for the assessee was not able to contradict the findings of the ld. Commissioner given in the impugned order that the assessee spent considerable amount on advertisement of the institution which never existed and further, prospectus of the assessee trust has devoted substantially on carrying out the business activities of group concern showing logo of milk product. These factors were sufficient to hold that the ld. CIT rightly rejected both the 11 ITA No. 49/Agra/2010 applications of the assessee, particularly when no educational or charitable activities have been actually carried out and the assessee in initial stage, assessee trust itself has tried to promote the business of group concern. Therefore, the decision of Kerala High Court in the case of Self Employers Service Society vs. CIT (supra) would squarely apply to the assessee's case. The orders of different Benches of the Tribunal and of Rajkot (SMC) Bench, thus, cannot be given preference against the decision of Hon'ble Kerala High Court. Considering the totality of the facts and circumstances, we are of the view that the assessee failed to establish that it has carried out genuine activities towards the objects of the assessee trust. Whatever other activities were carried out were found for promoting commercial activities of the group concern. Therefore, the assessee has failed to satisfy the requirements u/s. 12AA of the Act and as such, the ld. Commissioner was justified in refusing to grant registration and approval under the above provisions of the IT Act. We are, therefore, of the view that there is no irregularity or illegality in the impugned order. The decisions cited by the ld. counsel for the assessee would not support its case. We, therefore, maintain the order of the ld. Commissioner and dismiss both the appeals of the assessee. However, considering the facts of the case that the assessee trust is still at the stage of raising construction for schools and colleges and yet to start educational and charitable activities, the assessee is given opportunity to file fresh application before the ld. Commissioner for grant of registration and approval when it would actually start educational and charitable activities and in that event, the ld. Commissioner shall consider fresh applications of the assessee in accordance with law. We, however, are not inclined to interfere with the impugned order at this stage. With the above observations, both the appeals of the assessee are dismissed.
Income Tax Appellate Tribunal - Agra Cites 15 - Cited by 0 - Full Document

Noble Educational Society, Agra vs Assessee on 26 February, 2013

13. However, the ld. counsel for the assessee was not able to contradict the findings of the ld. Commissioner given in the impugned order that the assessee spent considerable amount on advertisement of the institution which never existed and further, prospectus of the assessee trust has devoted substantially on carrying out the business activities of group concern showing logo of milk product. These factors were sufficient to hold that the ld. CIT rightly rejected both the applications of the assessee, particularly when no educational or charitable activities have been actually carried out and the assessee in initial stage, assessee trust itself has tried to promote the business of group concern. Therefore, the decision of Kerala High Court in the case of Self Employers Service Society vs. CIT (supra) would squarely apply to the assessee's case. The orders of different Benches of the Tribunal and of Rajkot (SMC) Bench, thus, cannot be given preference against the decision of Hon'ble Kerala High Court. Considering the totality of the facts and circumstances, we are of the view that the assessee failed to establish that it has carried out genuine activities towards the objects of the assessee trust. Whatever other activities were carried out were found for promoting commercial activities of the group concern. Therefore, the assessee has failed to satisfy the requirements u/s. 12AA of the Act and as such, the ld. Commissioner was justified in refusing to grant registration and approval under the above provisions of the IT Act. We are, therefore, of the view that there is no irregularity or illegality in the impugned order. The decisions cited by the ld. counsel for the assessee would not support its case. We, therefore, maintain the order of the ld. Commissioner and dismiss both the appeals of the assessee. However, considering the facts of the case that the assessee trust is still at the stage of raising construction for schools and colleges and yet to start educational and charitable activities, the assessee is given opportunity to file fresh 11 ITA No. 506 & 523/Agra/2012 application before the ld. Commissioner for grant of registration and approval when it would actually start educational and charitable activities and in that event, the ld. Commissioner shall consider fresh applications of the assessee in accordance with law. We, however, are not inclined to interfere with the impugned order at this stage. With the above observations, both the appeals of the assessee are dismissed.
Income Tax Appellate Tribunal - Agra Cites 16 - Cited by 0 - Full Document

Hari Johri And Seema Johri , Gwalior vs Assessee on 14 February, 2013

13. However, the ld. counsel for the assessee was not able to contradict the findings of the ld. Commissioner given in the impugned order that the assessee spent considerable amount on advertisement of the institution which never existed and further, prospectus of the assessee trust has devoted substantially on carrying out the business activities of group concern showing logo of milk product. These factors were sufficient to hold that the ld. CIT rightly rejected both the applications of the assessee, particularly when no educational or charitable activities have been actually carried out and the assessee in initial stage, assessee trust itself has tried to promote the business of group concern. Therefore, the decision of Kerala High Court in the case of Self Employers Service Society vs. CIT (supra) would squarely apply to the assessee's case. The orders of different Benches of the Tribunal and of Rajkot (SMC) Bench, thus, cannot be given preference against the decision of Hon'ble Kerala High Court. Considering the totality of the facts and circumstances, we are of the view that the assessee failed to establish that it has carried out genuine activities towards the objects of the assessee trust. Whatever other activities were carried out were found for promoting commercial activities of the group concern. Therefore, the assessee has failed to satisfy the requirements u/s. 12AA of the Act and as such, the ld. Commissioner was justified in refusing to grant registration and approval under the above provisions of the IT Act. We are, therefore, of the view that there is no irregularity or illegality in the impugned order. The decisions cited by the ld. counsel for the assessee would not support its case. We, therefore, maintain the order of the ld. Commissioner and dismiss both the appeals of the assessee. However, considering the facts of the case that the assessee trust is still at the stage of raising construction for schools and colleges and yet to start educational and charitable activities, the assessee is given opportunity 11 ITA No. 503 & 504/Agra/2012 to file fresh application before the ld. Commissioner for grant of registration and approval when it would actually start educational and charitable activities and in that event, the ld. Commissioner shall consider fresh applications of the assessee in accordance with law. We, however, are not inclined to interfere with the impugned order at this stage. With the above observations, both the appeals of the assessee are dismissed.
Income Tax Appellate Tribunal - Agra Cites 17 - Cited by 0 - Full Document

M.P. Gupta Vinod Kumar Foundation, New ... vs Assessee on 11 November, 2008

3. We have considered the facts of the case and rival submissions. On perusal of the accounts filed in the paper book for the period 24.6.2008 to 31.10.2008, it is seen that no charitable activity was 5 ITA1249(Del)/09 carried out by the assessee. It is not known whether any activity was carried on or after 01.11.2008. The learned Director of Income-tax (E) has not found anything wrong with the objects of the assessee foundation. His finding that no activity had been carried out is factually correct. Therefore, we are of the view that the Director of Income-tax (E) rightly rejected the application of the assessee. However, in terms of liberty granted by the Hon'ble Court in the case of Self Employers Service Society (supra) to that assessee, it is also directed that the assessee shall be allowed an opportunity to file a fresh application when it actually started doing charitable work and the Director of Income-tax (E) shall consider such an application on merits without being influenced by this order.
Income Tax Appellate Tribunal - Delhi Cites 5 - Cited by 0 - Full Document

Billion Heart Beating Foundation, New ... vs Assessee on 27 July, 2011

Hence, it was held that rejection of applications u/s 12A and 80G of the Act was justified. But in the case in hand, admittedly, the assessee trust was created on 30.9.2010 and applied for registration on 27.1.2011 i.e., at the end of fourth month of creation. The ld. DIT(E) did not find any activity of the trust generating income for its members or not charitable in nature. Therefore, we respectfully hold that the facts and circumstances of the present case are different and distinguishable from the case of Self Employers Service Society (supra) relied upon by the ld. DIT(E).
Income Tax Appellate Tribunal - Delhi Cites 11 - Cited by 0 - Full Document

Shri Nathji Goverdhan Nathji ... vs Cit(Exemption), Kolkata , Kolkata on 28 March, 2018

"3. The learned counsel appearing on behalf of the revenue has also relied upon a judgment of the Kerala High Curt in the case of Self Employers Service Society v. CIT: [201] 247 ITR 18/[2000] 113 Taxman 703. The facts in that case are clearly distinguishable. The proposal to start a technical educational institution was made only after the rejection of the application by the Commissioner.
Income Tax Appellate Tribunal - Kolkata Cites 9 - Cited by 0 - Full Document

Urban Development Authority , Bidar vs The Commissioner Of Income Tax ... on 1 October, 2018

8. It was submitted that the CIT(Exemptions) erred in observing in the impugned order that it is not possible to verify the genuineness of the trust or activities when the assessee is the authority created under the State Act and it has filed its objects and activities before the CIT. It was submitted that the case laws relied by the CIT(E) in the case of Self Employers Service Society Vs. CIT (2001) 247 ITR 18 (Ker) is not applicable to the facts of the case of the assessee. Further reliance was placed on the following decisions wherein on the similar type of activity of the assessee were held to be charitable in nature.
Income Tax Appellate Tribunal - Bangalore Cites 10 - Cited by 0 - Full Document

Vijay Kumar Bajoria Foundation, ... vs Cit(Exemptions), Kolkata, Kolkata on 19 April, 2017

We fail to see how the CIT(E) concluded that the assessee did not carry out any charitable activities. There is no instance of genuineness of the activities of the assessee brought on record by CIT(E). In the circumstances we are of the view that there is no valid ground for rejecting registration u/s 12AA of the act to the assessee. The decision of the Hon'ble Kerala High Court in the case of Self Employers Service Society vs CIT (supra) is not applicable in the present case because in that case there is no material produced by the assessee to show that it carried out charitable activities. In the present case, as we have already seen, the assessee trust had carried out charitable activity and these activities were genuine. For the reasons given above we are of the view that the assessee is entitled to grant registration u/s 12AA of the Act. We hold and direct accordingly. Consequently the assessee would also be entitled to grant of approval u/s 80G(5)(vi) of the Act. We hold and direct accordingly.
Income Tax Appellate Tribunal - Kolkata Cites 7 - Cited by 0 - Full Document
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