Chief Commissioner of Income-tax (Exemptions) v. Uma Sanjeevani Charitable Trust
[Citation -2017-LL-0811-2]
| Citation | 2017-LL-0811-2 |
|---|---|
| Appellant Name | Chief Commissioner of Income-tax (Exemptions) |
| Respondent Name | Uma Sanjeevani Charitable Trust |
| Court | HIGH COURT OF DELHI AT NEW DELHI |
| Relevant Act | Income-tax |
| Date of Order | 11/08/2017 |
| Assessment Year | 2016-17 |
| Judgment | View Judgment |
| Keyword Tags | question of law • deed of trust • trust deed • grant of registration |
| Bot Summary: | This is an appeal by the Revenue against the order dated 19th September, 2016 passed by the Income Tax Appellate Tribunal in ITA No. 1411/Del/2016 for the Assessment Year 2016-17. The question urged by the Revenue in this appeal is: Whether the ITAT erred in allowing the appeal of the applicant/assessee in contravention of the procedure provided in Section 12AA of the Act, by allowing the rectification of the Trust Deed after the Commissioner's Order of rejection from granting exemption ITA No. 293/2017 Page 1 of 2 3. On 17th April 2017, this Court passed the following order in this appeal: 1. An affidavit will be filed on behalf of the Respondent, not later than one week prior to the next date, to explain the precise circumstances under which the rectification of the. A copy of the rectified trust deed will also be enclosed with the affidavit. Pursuant to the order dated 17th April, 2017, an affidavit has been filed by Mr. A.P. Singh, who is one of the trustees of the Uma Sanjeevani Charitable Trust, placing on record inter alia the Rectification Deed dated 22nd January, 2016. He has also enclosed, with the affidavit, an order dated 4th May, 2017 passed by the Commissioner of Income Tax granting registration under Section 12-AA read with Section 12A of the Income Tax Act, 1961 to the Respondent Trust after taking on record the Rectification Deed. |