Commissioner of Income-tax (Exemption), Lucknow v. Uttaranchal Tennis Association
[Citation -2017-LL-0714-25]
| Citation | 2017-LL-0714-25 |
|---|---|
| Appellant Name | Commissioner of Income-tax (Exemption), Lucknow |
| Respondent Name | Uttaranchal Tennis Association |
| Court | HIGH COURT OF ALLAHABAD AT LUCKNOW |
| Relevant Act | Income-tax |
| Date of Order | 14/07/2017 |
| Judgment | View Judgment |
| Keyword Tags | grant of registration • charitable objects • non-charitable |
| Bot Summary: | Heard Shri Alok Mathur, learned counsel appearing for appellant. This appeal preferred under Section 260A of Income Tax Act, 1961 is directed against judgment and order dated 14.08.2015 passed by Income Tax Appellate Tribunal, Delhi Bench H New Delhi in I.T.A. No.2062/Del/2013. Vide order dated 18.04.2016, appeal was admitted on following substantial questions of law:- Whether on the facts and circumstances of the case, the Hon'ble ITAT was justified in directing the Commissioner of Income Tax to grant registration u/s 12AA of the Act to the assessee. Whether on the facts and circumstances of the case and in law, the Hon'ble ITAT is justified in denying the fact that the law is well settled that if there are several objects of a Trust, some of which are charitable and some are not and the Trustee, in their discretion can apply the income or property to any of those objects the Trust cannot be regarded as charitable. Commissioner of Income Tax, Dehradun had observed that there are certain objects which are non- charitable, but has not specified the same. Tribunal has reversed the findings recorded by CIT observing that various objects of the respondent are charitable registration under Section 12A/12AA of Act, 1961 could not have been denied. On questioned, learned counsel for appellant could not show us any material to demonstrate that findings recorded by Tribunal are 2 perverse or any finding recorded by CIT, which has not been examined by Tribunal. |