Commissioner of Income-tax (Exemption), New Delhi v. Subros Educational Society - 2018-LL-0416-61

Citation	2018-LL-0416-61
Appellant Name	Commissioner of Income-tax (Exemption), New Delhi
Respondent Name	Subros Educational Society
Court	SUPREME COURT
Relevant Act	Income-tax
Date of Order	16/04/2018
Judgment	View Judgment
Keyword Tags	appellate jurisdiction • educational society • question of law • set off
Bot Summary:	5171/2016 COMMISSIONER OF INCOME TAX(EXEMPTION) NEW DELHI APPLICANT(S)/ APPELLANT(S) VERSUS SUBROS EDUCATIONAL SOCIETY RESPONDENT(S) ORDER In this application filed by the Income Tax Department it is stated that Civil Appeal No. 5171 of 2016 arises out of Special Leave Petition... CC No. 8982/2016 was tagged with other appeals and the batch matters were decided by this Court on 13.12.2017. The following question was also raised in the instant appeal which was not the subject matter of those appeals: Whether any excess expenditure incurred by the trust/charitable institution in earlier assessment year could be allowed to be set off against income of subsequent years by invoking Signature Not Verified Section 11 of the Income Tax Act, 1961 Digitally signed by ASHWANI KUMAR Date: 2018.04.17 15:25:43 IST Reason: To this extent, Mr. K. Radhakrishnan, learned senior counsel appearing on behalf of the applicant/appellant is correct. We have heard him on the aforesaid question of law as well but did not find any merit therein. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following ORDER The miscellaneous application is dismissed in terms of the signed order.

1 IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION MISCELLANEOUS APPLICATION NO. 941/2018 IN CIVIL APPEAL NO(s). 5171/2016 COMMISSIONER OF INCOME TAX(EXEMPTION) NEW DELHI APPLICANT(S)/ APPELLANT(S) VERSUS SUBROS EDUCATIONAL SOCIETY RESPONDENT(S) ORDER In this application filed by Income Tax Department it is stated that Civil Appeal No. 5171 of 2016 arises out of Special Leave Petition (C)... CC No. 8982/2016 was tagged with other appeals and batch matters were decided by this Court on 13.12.2017. However, following question was also raised in instant appeal which was not subject matter of those appeals: (a) Whether any excess expenditure incurred by trust/charitable institution in earlier assessment year could be allowed to be set off against income of subsequent years by invoking Signature Not Verified Section 11 of Income Tax Act, 1961? Digitally signed by ASHWANI KUMAR Date: 2018.04.17 15:25:43 IST Reason: To this extent, Mr. K. Radhakrishnan, learned senior counsel appearing on behalf of applicant/appellant is correct. 2 Therefore, we have heard him on aforesaid question of law as well but did not find any merit therein. miscellaneous application is dismissed. J. [A.K. SIKRI] J. [ASHOK BHUSHAN] NEW DELHI; APRIL 16, 2018. 3 ITEM NO.29 COURT NO.6 SECTION XIV SUPREME COURT OF INDIA RECORD OF PROCEEDINGS M.A. No. 941/2018 in C.A. No(s). 5171/2016 COMMISSIONER OF INCOME TAX(EXEMPTION) NEW DELHI Petitioner(s) VERSUS SUBROS EDUCATIONAL SOCIETY Respondent(s) (FOR ADMISSION and IA No.35048/2018-APPROPRIATE ORDERS/DIRECTIONS) Date : 16-04-2018 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Petitioner(s) Mr. K. Radhakrishnan, SR. Adv. Mr. Ritesh Kumar, Adv. Mr. S.S. Shamshery, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing counsel Court made following ORDER miscellaneous application is dismissed in terms of signed order. (ASHWANI THAKUR) (MALA KUMARI SHARMA) COURT MASTER (SH) COURT MASTER (Signed order is placed on file) Commissioner of Income-tax (Exemption), New Delhi v. Subros Educational Society

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