LAWS(KAR)-2014-10-272

COMMISSIONER OF INCOME TAX Vs. KARNATAKA LINGAYAT EDUCATION SOCIETY

Decided On October 15, 2014
COMMISSIONER OF INCOME TAX Appellant
V/S
Karnataka Lingayat Education Society Respondents

JUDGEMENT

(1.) This is an Appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the order dated 11.8.2011 made in ITA No.149/PNJ/2011 on the file of Income Tax Appellate Tribunal allowing the Appeal filed by the Assessee-KLE Society challenging the order dated 8.7.2011 passed under Section 12AA(3) of the Income Tax Act, 1961 and cancelling the registration of Trust granted under Section 12Aof the Income Tax Act, on the file of Commissioner of Income Tax, at Belgaum.

(2.) For the purpose of convenience and better understanding, the respondent/KLE Society is hereinafter referred to as 'the Society'.

(3.) Brief facts of the case leading to the filing of the Appeal by the Revenue may be stated as under: