Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (5) TMI 158 - ITAT MUMBAIMaharashtra State Board of Technical Education - “state” or “Body Corporate” - Whether be treated as State as immune from taxation as provided under Article 289(1) of the Constitution? - Revenue contended that the alleged receipts of payments are not related to imparting education and the same will not be covered under the objectives of the Board and the surplus amount of the Board was through commercial activity - as per revenue he assessee board will not come under the purview of “state” and was only a “Body Corporate” which will come under the purview of artificial juridical person - HELD THAT:- The objectives of the assessee board are evident to categories it to be a ‘state’ under Article 12 of the Constitution of India and also from the criteria laid down by the Hon'ble Supreme Court SOM PRAKASH REKHI VERSUS UNION OF INDIA [1980 (11) TMI 113 - SUPREME COURT] no doubt assessee would fall within the term ‘state’ when the assessee is controlled by either the Central or State Government completely then they become instrumentality of the Government. As there has been a consistent view on this, we find no justification to hold it otherwise when there are no changes in facts. We are inclined to hold the assessee within the meaning of “state” under Article 12 of the Constitution of India and, hence, will have the benefit of immunity from taxation of its income under the provision of Income Tax Act. We find no infirmity in the order of the ld. CIT(A) and, hence, the appeal filed by the Revenue is dismissed.
|