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Commissioner Of Income Tax vs Rajmala Educational Society on 12 October, 2011 cites

Deputy Commissioner Of Income Tax vs St. Pauls Sr. Secondary School on 7 July, 2006

In the present case, once the Tribunal has found that after deprication and deducting the capital expenditure out of gross receipts, there was no surplus in the hands of the society, therefore, there was no violation of Section 11 of the Act and there was no requirement to furnish intimation in form 10 and once exemption had been granted under Section 12AA of the Act on 29.8.2002 and the same was continuing the CIT was, therefore, not justified in denying the approval under Section 80G of Act and, therefore, all the conditions of Section 80G(5) of the Act are fulfilled in the present case and, therefore, the trust was eligible for registration under Section 80G(5)(vi) of the Act. It is pertinent to notice that in Pinegrove International Charitable Trust's case (supra), the judgment of the Hon'ble Income-tax Appeal No. 820 of 2010 -8- **** Supreme Court in Municipal Corporation of Delhi's case (supra) has been discussed and the Division Bench judgment of Uttarakhand High Court in Queen's Educational Society's case (supra) has not been specifically followed and the Division Bench held that it is unable to persuade itself to accept the view expressed by the Division Bench of Uttarakhand High Court in case of Queen's Educational Society Accordingly, no substantial question of law as contended in the present appeal arises for determination by this Court and the order dated 29.1.2010 whereby the Tribunal held that the assessee's society is eligible for registration is upheld. Consequently, the appeal is dismissed.
Income Tax Appellate Tribunal - Delhi Cites 11 - Cited by 9 - Full Document

Municipal Corporation Of Delhi Etc vs Children Book Trust Etc on 21 April, 1992

In the present case, once the Tribunal has found that after deprication and deducting the capital expenditure out of gross receipts, there was no surplus in the hands of the society, therefore, there was no violation of Section 11 of the Act and there was no requirement to furnish intimation in form 10 and once exemption had been granted under Section 12AA of the Act on 29.8.2002 and the same was continuing the CIT was, therefore, not justified in denying the approval under Section 80G of Act and, therefore, all the conditions of Section 80G(5) of the Act are fulfilled in the present case and, therefore, the trust was eligible for registration under Section 80G(5)(vi) of the Act. It is pertinent to notice that in Pinegrove International Charitable Trust's case (supra), the judgment of the Hon'ble Income-tax Appeal No. 820 of 2010 -8- **** Supreme Court in Municipal Corporation of Delhi's case (supra) has been discussed and the Division Bench judgment of Uttarakhand High Court in Queen's Educational Society's case (supra) has not been specifically followed and the Division Bench held that it is unable to persuade itself to accept the view expressed by the Division Bench of Uttarakhand High Court in case of Queen's Educational Society Accordingly, no substantial question of law as contended in the present appeal arises for determination by this Court and the order dated 29.1.2010 whereby the Tribunal held that the assessee's society is eligible for registration is upheld. Consequently, the appeal is dismissed.
Supreme Court of India Cites 28 - Cited by 106 - Full Document
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