TMI Blog2014 (10) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... the KLE University , they are separate legal entities; iii. that there is no violation of any of the conditions stipulated under the IT Act, warranting for cancellation of registration of the society; iv. that the Tribunal on proper appreciation of the grounds urged by the Society and the Revenue has rightly restored the registration. In view of the above, there is no merit in the contentions urged by the learned counsel for the Revenue and the decisions cited by him are of no avail. - INCOME TAX APPEAL NOS.5016/2012 C/W 5017/2012 - - - Dated:- 15-10-2014 - THE HON BLE DR. JUSTICE K. BHAKTHAVATSALA AND THE HON BLE MR. JUSTICE PRADEEP D.WAINGANKAR For the Appellant : By Sri Y V Raviraj, Adv., For the Respondent : Sr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ritable activity and therefore, held that KLE University is not entitled for exemption under Section 11 of the Income Tax Act. The Commissioner of Income Tax issued a show-cause notice dated 18.08.2010 to the KLE University to show-cause as to why registration granted under Section 12-A of IT Act shall not be withdrawn. In pursuance of the show-cause notice, KLE University filed its statement of objections. Thereafter, the Revenue, by Order dated 14.12.2011, passed an Order, holding that the activities of the KLE University are not genuine and not remained as charitable purpose within the meaning of Section 2(15) of the Income Tax Act and also not being carried on the activities in accordance with the objects and cancelled the registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SSIONER OF INCOME TAX Vs. SAVIOR CHARITABLE TRUST); iii. (2009) 315 ITR 428 (UTTARAKHAND) (COMMISSIONER OF INCOME TAX Vs. NATIONAL INSTITUTE OF AERONAUTICAL ENGINEERING EDUCATIONAL SOCIETY); iv. (2014) 98 DTR (ALL) 183 (COMMISSIONER OF INCOME TAX Vs. LUCKNOW DEVELOPMENT AUTHORITY); v. (1992) 3 SCC 666 (MOHINI JAIN Vs. STATE OF KARNATAKA AND OTHERS. CHARITABLE TRUST); vi. (2011)7 SCC 179 (INDIAN MEDICAL ASSOCIATION Vs. UNION OF INDIA OTHERS); vii. (2005) 6 SCC 537 (P.A. INAMDAR AND OTHERS Vs. STATE OF MAHARASTRA AND OTHERS); viii. (2003) 6 SCC 697 (ISLAMIC ACADEMY OF EDUCATION ANR. Vs. STATE OF KARNATAKA AND OTHERS); ix. ITA Nos.5007-12/13 (KAR) (M/S. VISVESVARAYA TECHNOLOGICAL UNIVERSITY Vs. ASST. COMM. INCOME TAX) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ETC. Vs. ADDITIONAL COMMISSIONER OF INCOME TAX); iii. (2001) 247 ITR 658 (SC) (OXFORD UNIVERSITY PRESS, ETC. Vs. COMMISSIONER OF INCOME TAX); iv. (1997) 225 ITR 1010 (SC) (THIAGARAJAR CHARITIES Vs. ADDITIONAL COMMISSIONER OF INCOME TAX AND ANOTHER); v. (2008) 301 ITR 86 (SC) (AMERICAN HOTEL LODGING ASSOCIATION EDUCATIONAL INSTITUTE Vs. CENTRAL BOARD OF DIRECT TAXES ORS.); vi. (2011) 330 ITR 480 (SC) (DIRECTOR OF INCOME TAX Vs. GARDEN CITY EDUCATIONAL TRUST); and vii. ITA NO.182/2011 (THE DIRECTOR OF INCOME TAX Vs. M/S. VENKATESHA EDUCATION SOCIETY) (DB). 6. The substantial question of law that arises for our consideration is as under: Whether the Tribunal is justified in holding that the activities of the KLE Unive ..... X X X X Extracts X X X X X X X X Extracts X X X X
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