GST Helpdesk   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
GST - Acts SGST - Acts GST - FAQ GST Rates, Exemption CGST Notif. IGST Notif. Exempt Income Salary income
Extracts
Home List
← Previous Next →

2017 (1) TMI 1099 - ALLAHABAD HIGH COURT

2017 (1) TMI 1099 - ALLAHABAD HIGH COURT - TMI - Grant of registration under section 12AA - main objects as well as the activities of the trust were construction and maintenance of temple - Held that:- We have no difficulty in answering the questions in favour of the assessee. The assessee had filed an application for registration under Section 12AA of the Act. The question of granting of exemption under Sections 11 and 12 to a trust would only arise when a claim was made by the assessee for the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the trust, is for a charitable purpose. - In view of the above, we are of the opinion that the tribunal rightly came to the conclusion that at the stage of grant of the registration under Sections 12A and 12AA, the provisions of Section 13(1)(b) would not apply. The questions are, therefore, answered in favour of the assessee and against the department. - Income Tax Appeal No. 427 of 2008 - Dated:- 16-1-2017 - Hon'ble Bharati Sapru And Hon'ble Vinod Kumar Misra, JJ. For the Appellant .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

refore, there is nothing on record at all to suggest that an application for exemption under Sections 11 and 12 was there at all for consideration at the time of applying for registration. Even otherwise, the question of granting of exemption or not, would be at a secondary stage and it would not have resulted in dismissing the application for registration of a charitable trust for which different aspects are to be examined such as the dominant nature and purposes of the trust. This is an appeal .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

same were hit by the provisions of section 13(1)(b) of the Income Tax Act, 1961. 1.2 In doing so whether tribunal erred in law in taking the view that at the time of grant of registration under section 12A/12AA, the issues covered u/s 13 of the Income Tax Act, 1961 are alien, without appreciating that while recording his satisfaction regarding the objects of the trust at the time of grant of registration u/s 12AA, the Commissioner of Income Tax is required under the law to take into considerati .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

212(SC) wherein it was held that the trust which attracted the provisions of section 13(1)(b) was not a charitable institution entitled to exemption under section 11 of the Act." The facts of the case are that the assessee trust filed an application in Form No. 10-A on 29.5.2007 before the Commissioner of Income Tax-1, Kanpur for grant of registration under Section 12A of the Act, 1961. The application was filed alongwith certified copy of trust deed registered with Sub Registrar, Zone-4, K .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

uery the assessee stated that the institution is a " Public Religious Trust" and as such, there was no violation of the provisions of sections 13(1)(a) or 13(1)(b) of the Income Tax Act 1961. The reply filed by the assessee was not found appropriate by the Commissioner of Income Tax-1, Kanpur and he vide order dated 21.11.2007 rejected the application filed by the assessee for grant of registration under Section 12A of the Act by assigning reasons in para-3 of the order dated 21.11.200 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

on and maintenance of temple. This object is hit by the provisions of Section 13(1)(b) of the Income Tax Act, 1961 as the said object is for the benefit of a particular religious community. As such the conditions of Sections 11 and 12 do not apply to the case of the assessee. It is, therefore, seen that the conditions laid down in Section 12AA(1) are not fulfilled in the case of the assessee. Therefore, the aforesaid application for registration under Section 12A(a) is rejected." The assess .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

placed on the decision of Hon'ble Supreme Court in the case of Ahmedabad Rana Caste Association Vs., CIT, 82 ITR 704, Allahabad High Court's decision in the case of CIT vs. Surjit Devi Kunji Lal Jaipuria Charitbale Trust, 186 ITR 728 and CIT vs. Pt. Ram Shanker Misra Trust, 222 ITR 252 (Alld.). Finally in para 9 of the order, the tribunal has observed as under:- "So far as the question of granting exemption to the trust on account of it being engaged only in religious activities is .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t. We have heard learned counsel for both the sides at length and have no difficulty in answering the questions in favour of the assessee. The assessee had filed an application for registration under Section 12AA of the Act. The question of granting of exemption under Sections 11 and 12 to a trust would only arise when a claim was made by the assessee for the same. The stage in the present case had not yet arrived. No finding has been recorded at any stage of the proceeding that the assessee had .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version