THE COMMISSIONER OF INCOME TAX AND ORS. Vs. WILSONIA COLLEGE SOCIETY AND ORS.
LAWS(ALL)-2017-5-421
HIGH COURT OF ALLAHABAD
Decided on May 22,2017

The Commissioner Of Income Tax And Ors. Appellant
VERSUS
Wilsonia College Society And Ors. Respondents

JUDGEMENT

- (1.) Heard Sri Shubham Agrawal, learned counsel for the Revenue and Sri R.S. Agrawal, learned counsel for the respondent society.
(2.) The three appeals have been preferred by the Revenue against the common order dated 29.05.2009 passed by the Income Tax Appellate Tribunal allowing the appeals of the respondent societies and directing the Commissioner of Income Tax to register the Societies under Section 12A/12AA of the Income Tax Act, 1961 (hereinafter referred to as the Act).
(3.) The respondent societies applied separately for registration under Section 12A/12AA of the Act in March, 2008. The applications for registration were rejected by the Commissioner of Income Tax pointing out certain irregularities and that the societies are being run by the family members as a camouflage of charity.;


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