Search Results Page
Search Results
1 - 7 of 7 (0.22 seconds)The Companies Act, 2013
Acharya Sewa Niyas Uttaranchal vs Cit on 2 November, 2006
Therefore, we find no material on record to justify the action of the CIT vide which the
assessee trust has been refused for grant of registration. We direct CIT to grant registration
to the CIT (sic-assessee-trust). The appeal filed by the assessee is allowed."[Emphasis
supplied] While deciding the appeal in the above case, the Tribunal took into consideration
the decisions of Tribunal in the cases of Acharya Sewa Niyas Uttaranchal vs. CIT [(2006)
105 TTJ (Del) 761] and Modern Defence Shikshan Sansthan vs. C.I.T. [(2007) 108 TTJ (Jd)
732]."
Modern Defence Shikshan Sansthan vs Commissioner Of Income Tax on 12 February, 2007
Therefore, we find no material on record to justify the action of the CIT vide which the
assessee trust has been refused for grant of registration. We direct CIT to grant registration
to the CIT (sic-assessee-trust). The appeal filed by the assessee is allowed."[Emphasis
supplied] While deciding the appeal in the above case, the Tribunal took into consideration
the decisions of Tribunal in the cases of Acharya Sewa Niyas Uttaranchal vs. CIT [(2006)
105 TTJ (Del) 761] and Modern Defence Shikshan Sansthan vs. C.I.T. [(2007) 108 TTJ (Jd)
732]."
Section 12A in The Income Tax Act, 1961 [Entire Act]
Section 7 in The Companies Act, 2013 [Entire Act]
M/S The Rural Education Welfare ... vs Commissioner Of Income Tax ... on 7 March, 2017
Ld. ARfor the assessee also submitted that the issue is covered in favour of
the assessee by the coordinate bench decision in the case of Badu Rural
Welfare Society Vs. CIT in ITA Nos. 95 & 95/Kol/2016 dated 30.09.2016,
wherein the Tribunal vide para 6 has held as under:
1