ST. THOMAS ORTHODOX SYRIAN CHURCH Vs. COMMISSIONER OF INCOME TAX
LAWS(BOM)-2020-1-334
HIGH COURT OF BOMBAY
Decided on January 03,2020

St. Thomas Orthodox Syrian Church Appellant
VERSUS
COMMISSIONER OF INCOME TAX Respondents

JUDGEMENT

- (1.) At the joint request, taken up for final disposal.
(2.) The Petitioner has challenged the order dated 26 September 2019 passed by the Commissioner of Income Tax (Exemptions) under Section 119(2)(b) of the Income Tax Act 1961 (the 'Act') in respect of condonation of delay in filing Form No.10 under section 11(2) of the Act.
(3.) The Petitioner a public trust, is registered under section 12AA of the Act. The Petitioner carries on various charitable activities including services of spiritual nature. The Petitioner filed the return of income on 19 September 2015 under section 139(4A) disclosing 'NIL' income after claiming exemption under section 11 of the Act. It is the Petitioner's case that the Petitioner had claimed accumulation of income to the tune of Rs.58,00,000/- under section 11(2) of the Act. The Petitioner received an intimation under section 143(1) of the Act on 21 October 2016. By this intimation, the benefit of accumulation under section 11(2) was refused, according to the Petitioner, because the Form 10 required to be filed under the Income-tax Rules, 1962, was filed beyond the period specified in section 11(2).;


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