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Improvement Trust, Abohar Versus Commissioner of Income Tax, Amritsar

2015 (10) TMI 1012 - PUNJAB AND HARYANA HIGH COURT

Registration of appellant Trust u/s 12AA denied - Held that:- In view of the provisions of 1922 Act, the matter is required to be remanded to the Tribunal to adjudicate whether the activities of the appellant were covered within the meaning of 'charitable' in nature or not even after the insertion of the proviso to Section 2(15) of the Act w.e.f. 1.4.2009 i.e. in respect of the assessment years 2009-10 onwards. See Improvement Trust through Shri APS Virk s/o Late Shri Kartar Singh Virk, Chairman .....

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rdance with law. - ITA No. 140 of 2015 (O&M) - Dated:- 21-9-2015 - MR. AJAY KUMAR MITTAL VERSUS MR. RAMENDRA JAIN, JJ. For The Appellant : Mr. K.L. Goyal, Senior Advocate with Mr. Sandeep Goyal, Advocate For The Respondent : Mr. Denesh Goyal, Advocate AJAY KUMAR MITTAL, J. 1. Delay in refiling the appeal is condoned. 2. This appeal has been preferred by the assessee under Section 260A of the Income Tax Act, 1961 (in short the Act ) against the order dated 9.12.2013 (Annexure A-6) passed by the I .....

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rdance with statutes and thereby holding it to be carrying out activities of trade, business or commerce with a profit motive? ii. Whether on the facts and in the circumstances of the case the ITAT Amritsar was justified in cancelling the registration of the appellant-Trust u/s 12AA of the Income Tax Act, 1961 from retrospective effect and holding that the appellant is liable to pay tax w.e.f. 1.04.2003? 3. The facts, in short, necessary for adjudication of the instant appeal as narrated therein .....

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oner of Income Tax, Bathinda (CIT) vide order dated 23.8.2010 (Annexure A-2) granted registration to the Trust under Section 12AA of the Act on the directions of the Tribunal. The CIT issued notices dated 22.6.2012 (Annexure A-3) and dated 23.10.2012 (Annexure A-4) to the Trust to show cause as to why the registration granted under Section 12AA of the Act be not cancelled under Section 12AA(3) of the Act. Vide order dated 18.2.2013, the CIT cancelled the registration under Section 12AA of the Ac .....

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