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1 - 10 of 10 (0.86 seconds)Section 12A in The Income Tax Act, 1961 [Entire Act]
Section 12 in The Income Tax Act, 1961 [Entire Act]
Section 11 in The Income Tax Act, 1961 [Entire Act]
Self Employers Service Society vs Commissioner Of Income-Tax on 6 September, 2000
However, the facts in
Self Employers Service Society (supra) suggest that the
Commissioner of Income-tax had observed that the applicant
for registration as a Trust had undertaken activities which were
contrary to the objects of the Trust.
Hardayal Charitable & Educational ... vs Commissioner Of Income Tax-Ii on 15 March, 2013
I.T.A. No.285/Lkw/2019
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Assessment Year:N.A.
6.1 The above objects enumerated in the trust deed have not been
mentioned in the definition of charitable objects u/s 2(15) but they fall into
the category of objects of general public utility. Therefore, as regards the
charitable nature of objects, we do not find any hesitation to hold that the
objects of the society are charitable in nature. The learned CIT
(Exemptions) has not commented anything adverse regarding the objects
of the assessee inspite of the fact that copy of trust deed was available
with him. On receipt of application by learned CIT (Exemptions), the
learned CIT (Exemptions) issued a questionnaire vide letter dated
21/02/2019 listing therein 25 queries to which the assessee filed reply vide
letter dated 18/03/2019, placed at pages 20-38 of the paper book wherein
the point-wise reply to the queries raised was submitted. The examination
of questionnaire along with its answers proves that learned CIT
(Exemptions) has gone through the copy of trust deed and has also gone
through the objects clause of the assessee and must have gone through
the reply to questionnaire. In fact learned CIT (Exemptions) has noted
down that the assessee had filed reply vide letter dated 18/03/2019. While
passing the order, rejecting the application of the assessee, one of the
objections of learned CIT (Exemptions) is that the assessee had not filed
complete reply to its questionnaire which is factually incorrect as the
assessee has filed point-wise reply to the questionnaire and the copy of
reply is placed at pages 20-38 of the paper book. The other objection of
learned CIT (Exemptions) is that books of account were not produced for
examination, which fact is also incorrect as in the same reply dated
18/03/2019, vide point No. 21, the assessee had submitted that relevant
papers, documents, registers and books of account are being produced
before him for his verification. As regards the objection of learned CIT
(Exemptions) regarding non carrying out of activities, the Hon'ble Supreme
I.T.A. No.285/Lkw/2019
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Assessment Year:N.A.
Court, in the case of Ananda Social & Educational Trust (supra), has clearly
held that the term 'activities' in the provision includes 'proposed activities.'
Hon'ble court further went to hold that while considering the application for
registration u/s 12A of the Act, the Commissioner is bound to consider
whether the objects of the trust are genuinely charitable in nature and
whether the activities which the trust is proposed to carry on are genuine in
the sense that they are in line with the objects of the trust. For the sake of
completeness, the relevant part of the order of Hon'ble Supreme Court is
reproduced below:
Section 13 in The Income Tax Act, 1961 [Entire Act]
Deputy Commissioner Of Income Tax ... vs Shri Madan Lal Lodha 51 Cont/583/2016 ... on 25 June, 2019
and further reliance was placed on the judgment of Hon'ble
Allahabad High Court in the case of CIT vs. R.S. Bajaj Society reported in
[2014] 42 taxmann.com 573 (All)\.
Commissioner Of Income Tax Exemption ... vs M/S Reham Foundation Kandhari Lane Lal ... on 26 September, 2019
Further reliance was placed on the
judgment of Hon'ble Allahabad High Court in the case of CIT (Exemptions)
vs. Reham foundation reported in [2019] 418 ITR 205 (All) and submitted
that this judgment of Hon'ble Allahabad High Court is fully applicable to the
assessee and accordingly the claim of registration u/s 12A deserves to be
granted by Hon'ble Tribunal. As regards the reliance placed by learned CIT
(Exemptions) on the judgments cited by him, Learned counsel for the
assessee submitted that first decision in the case of National Institute of
Aeronautical Engineering Education Society [2009] 181 Taxman 205 (UK) is
not applicable to the facts and circumstances as in that case there was a
clear finding that the dominant object of the society was to earn profits
I.T.A. No.285/Lkw/2019
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Assessment Year:N.A.
under the garb of education.
Commissioner Of Income-Tax, Bombay ... vs Union Land And Building Society Pvt. ... on 10 February, 1971
Ms. Bhati, learned Senior Counsel for the appellant, fairly drew
our attention to a judgment of the Allahabad High Court in IT
Appeal No. 36 of 2013 titled as "Commissioner of Income Tax-II
vs. R.S. Bajaj Society" which has taken the same view as that
of the Delhi High Court in the impugned judgment. The
Allahabad High Court has also referred to a similar view taken
by the High Courts of Karnataka and Punjab & Haryana.
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