COMMISSIONER OF INCOME TAX Vs. INSTITUTE MANAGEMENT COMMITTEE OF INDUSTRIAL TRAINING INSTITUTE
HIGH COURT OF BOMBAY
COMMISSIONER OF INCOME TAX
Institute Management Committee Of Industrial Training Institute
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(1.) These Appeals under Section 260A of the Income Tax Act, 1961 (the Act), challenge the common order dated 19th September, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal).
(2.) The common impugned order dated 19th September, 2013 has allowed the three Appeals filed by three different institutions, setting aside the cancellation of its registration as a trust, by the Commissioner of Income Tax. The Revenue has filed two appeals from the common impugned order before us, which are being considered.
(3.) The common identical question of law raised by the Revenue for our consideration, are as under:
Whether on the facts and the circumstances of the case and in law, the Tribunal is justified in setting aside the order of the CIT passed under Section 12AA(3) and restoring the registration granted to the assessee under Section 12AA of the Act? ;
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