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Indian Plastics Institute Versus Director of Income tax– (Exemption) Mumbai & Others

2017 (9) TMI 972 - BOMBAY HIGH COURT

Cancelling the Registration granted to the assessee under Section 12A - proof of charitable activities - Director jurisdiction to cancel the registration - whether receipts of income of the assessee were not in the nature of business income and therefore, proviso to Section 2(15) is not attracted to its case? - Held that:- Once the Tribunal came to the conclusion that the Director had no jurisdiction to cancel the exemption for the assessment years prior to the amendment, which came in the Act f .....

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iso to Section 2 Clause (15), therefore, were strictly not required. They were not necessary for the decision on the point involved. Once on jurisdiction, the petitioner was on a sound footing, then, we do not think that the observations of the Tribunal would have any bearing on the assessments that have been framed for the same and subsequent assessment year. In challenging that assessment orders if they are adverse to the petitioner's interest, and if such challenge is raised and is indeed pen .....

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India seeks the following relief: "a. that this Honourable Court may be pleased to issue a writ of Certiorari, or a writ in the nature of Certiorari, or any other appropriate writ, order or direction under article 226 of the Constitution of India, directing that the Revenue, Appellate Authorities and the Petitioner itself are not bound by the decision of the Respondent No.2 dated 21st February, 2014 for the Assessment Year 2009-10, in so far as it holds that the Petitioner was carrying on .....

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, this Writ Petition has been filed. 3. Looked at from any angle, both sides agree that disposal of the Writ Petition would result in the Appeal not surviving. It also can be disposed of. 4. The petitioner claims to be a Technical Professional Body for plastics in India. It is a successor to Plastics and Rubber Institution, London (Indian Section) and it started its activities in India. The objects are set out in paragraph 6 (page 3) of the petition and it is submitted that the activities cover .....

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Rs. Nil. Annexure "A" is a copy of the balance sheet as on 31st March, 2009 and the Income and Expenditure Account for the year ended 31st March, 2009. 7. The authority under the Income Tax Act, 1961 (for short, the IT Act ) issued a showcause notice dated 3rd March, 2011 to the petitioner asking why the registration granted to it earlier under Section 12AA of the IT Act should not be withdrawn. The petitioner filed its reply to this notice, whereafter, an order was passed by the resp .....

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s order dated 21st February, 2014. 9. A Miscellaneous Application was filed terming this as an obvious and apparent mistake. The Tribunal partly accepted this Application on 7th October, 2014, but in the meanwhile, Revenue filed an Appeal against the order, namely, the substantive order dated 21st February, 2014 of the Tribunal. That Appeal was dismissed by this Court on 14th February, 2017 (Annexure "J"). 10. Though the Petition was filed accompanying the Appeal, but Mr. Sridharan wou .....

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s the request. 12. We have heard Mr. Kotangle, as also Mr. Chanderpal on this Petition. 13. It is common ground that the Tribunal had before it an Income Tax Appeal No. 308/Mum/2012 for the assessment year 2009-2010 of the petitioner assessee. That Appeal was filed challenging the order dated 16th December, 2011 of the Director of Income Tax (Exemption), Mumbai, passed under Section 12AA(3) of the IT Act cancelling the Registration granted to the assessee under Section 12A thereof. 14. The main .....

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eration before a coordinate Bench of the Tribunal on 4th February, 2014 in Income Tax Appeal No. 496/Mum/2012 and it passed a detailed order. The Tribunal concluded that the registration was granted under Section 12A of the Act. There is a Circular issued by the Central Board of Direct Taxes which binds the Department. The registration already granted under Section 12A can be cancelled only for the assessment year 2011-2012 and the subsequent years by considering the amended provision which is a .....

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rector of Income Tax and in paragraph 8, another argument of the assessee's representative, that even if the objects of the trust fall in the category of advancement of any other objects of general public utility , then as well, it is entitled to the exemption, has been considered. 17. Once the Tribunal came to the conclusion that the Director had no jurisdiction to cancel the exemption for the assessment years prior to the amendment, which came in the Act from 1st June, 2010, that being the .....

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