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1 - 10 of 17 (1.18 seconds)Section 80G in The Income Tax Act, 1961 [Entire Act]
Section 11 in The Income Tax Act, 1961 [Entire Act]
Section 12AA in The Income Tax Act, 1961 [Entire Act]
Section 12 in The Income Tax Act, 1961 [Entire Act]
New Life In Christ Evangelistic ... vs Commissioner Of Income-Tax And Anr. on 4 August, 1998
14. I have heard the rival submissions. Hon'ble jurisdictional High Court in the case of New Life In Christ Evangelistic Association v. CIT has held that enquiry into the objects of institution cannot be made under Section 12A.
Commissioner Of Income-Tax vs K.S.P. Shanmugavel Nadar And Ors. on 4 April, 1984
7. It is, therefore, not possible to presume, that assessee had full knowledge as to the remedy available. Various applications made before the CIT proves this fact. Assessee was prosecuting remedies under a wrong belief. This as per the decision of the jurisdictional High Court in the case of CIT v. K.S.P. Shanmughavel Nadar constitutes a sufficient cause for filing the belated appeal. In view of this, there existed a reasonable cause in filing the belated appeal. I concur with the decision of the learned Judicial Member that in such circumstances to meet the ends of justice delay should be condoned.
Section 144 in The Income Tax Act, 1961 [Entire Act]
Finance Act, 1999
M/S Motilal Padampat Sugar Mills Co. ... vs State Of Uttar Pradesh And Ors on 12 December, 1978
6. It is pertinent to note that an order passed by the CIT under Section 12AA granting or refusing registration to the trust was made appealable under Section 253(1)(c) by the Finance Act, 1999 w.e.f. 1-6-1999. Prior to that right to appeal was not available in this regard. The delay was caused due to ignorance of law. The dictum of common law ignorantia legis non excusat, prescribes that ignorance of law is no excuse. Hon'ble Supreme Court in the case of Motilal Padampat Sugar Mills Co. Ltd. v. State of Uttar Pradesh has held: "...it must be rememberd that there is no presumption that every person knows the law. It is often said that every one is presumed to know the law, but that is not a correct statement: there is no such maxim known to the law."