Commissioner of Income-tax, Muzaffar Nagar v. Cane Development Council
[Citation -2017-LL-1205-1]
| Citation | 2017-LL-1205-1 |
|---|---|
| Appellant Name | Commissioner of Income-tax, Muzaffar Nagar |
| Respondent Name | Cane Development Council |
| Court | HIGH COURT OF ALLAHABAD |
| Relevant Act | Income-tax |
| Date of Order | 05/12/2017 |
| Judgment | View Judgment |
| Keyword Tags | question of law • grant of registration • charitable activity |
| Bot Summary: | The issue decided by the common order of the Tribunal are one and the same. Against one of the appeal decided by the aforesaid common order in the case of Cane Development Council, the revenue has filed Defective ITA No.105 of 2013 which was decided against the revenue vide its judgment and order dated 05.01.2017. The present appeal has been filed on the following questions of law:- 1. Whether on the facts and in the circumstances of the case, the Ld. ITAT has erred in law in directing to grant the registration to assessee council u/s 12AA of the I.T. Act, 1961 by relying upon the various decisions assuming that the assessee council was denied registration under proviso to section 2(15) of the I.T. Act, 1961 whereas the then Commissioner of Income Tax in her order has clearly observed that the activities of the assessee did not fall under the definition of 'charitable activity' 2. Whether on the facts and in the circumstances of the case, the Ld. ITAT has erred in law in directing to grant the registration to assessee council u/s 12AA of the I.T. Act, 1961 by relying upon the various decisions facts of which are totally distinguishable and further ignoring the ratio laid down in the case of Punjab Urban Development Authority Vs. CIT as reported in 103 TTJ 998 3. Without prejudice to the above, whether on the facts and in the circumstances of the case, the Ld. ITAT has erred in law in directing to grant the registration to assessee council u/s 12AA of the I.T. Act, 1961 by ignoring the provisions of section 2(15) of the I.T. Act, 1961 substituted by the Finance Act, 2008 w.e.f. 01.04.2009 as per which it was amply clear evident that the council was not engaged in any charitable activity We find that the aforesaid questions raised in the present appeal are same as had been raised in Defective ITA No.105 of 2013, wherein the aforesaid questions have been decided in favour of the assessee and against the revenue. Following the aforesaid judgment, question of law nos.1 to 3 are decided in favour of the assessee and against the revenue. |