CARMEL EDUCATIONAL AND CHARITABLE TRUST Vs. INCOME TAX OFFICER, NON WARD 1(4)
LAWS(MAD)-2020-10-216
HIGH COURT OF MADRAS
Decided on October 05,2020

Carmel Educational And Charitable Trust Appellant
VERSUS
Income Tax Officer, Non Ward 1(4) Respondents

JUDGEMENT

T .S.Sivagnanam, J. - (1.) Standing Counsel appearing for the respondent Revenue.
(2.) This appeal, filed by the assessee under Section 260A of the Income Tax Act, 1961 (for short, the Act), is directed against the order dated 22.5.2015 made in ITA.No.785/Mds/2013 on the file of the Income Tax Appellate Tribunal, Chennai 'C' Bench (for brevity, the Tribunal) for the assessment year 2012-13.
(3.) The assessee filed this appeal by raising the following substantial questions of law : i. Whether the Appellate Tribunal is correct and justified legally in not considering and not deciding the issue relating to the plea for grant of retrospective registration under Section 12AA of the Act for tax exemption even though the fact of compliance of the statutory provisions prescribed in relation thereto by the appellant ? ii. Whether the Appellate Tribunal is correct and justified legally in not considering and not deciding the issue relating to the plea for grant of retrospective registration under Section 12AA of the Act for tax exemption overlooking the substantial non compliance of their directions contained in the order passed in first round by the CIT while giving effect to the said order ? And iii. Whether the Appellate Tribunal is correct in law in rejecting the plea for grant of retrospective registration for tax exemption impliedly based on the report of the Assessing Officer which contained the issues relevant for the assessment purposes while overlooking the narrow scope of the proceedings initiated for registration under Section 12AA of the Act ? ;


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