Commissioner of Income-tax, exemption v. Balasore Law College
[Citation -2019-LL-1211-41]
| Citation | 2019-LL-1211-41 |
|---|---|
| Appellant Name | Commissioner of Income-tax, exemption |
| Respondent Name | Balasore Law College |
| Court | HIGH COURT OF ORISSA |
| Relevant Act | Income-tax |
| Date of Order | 11/12/2019 |
| Judgment | View Judgment |
| Keyword Tags | grant registration • charitable trust • mou |
| Bot Summary: | By way of this appeal the Income Tax Department has challenged the order dated 15.02.2017 passed by learned Income Tax Appellate Tribunal, Cuttack Bench, Cuttack in ITA No.459/CTK/2015 vide Annexure-2, allowing the appeal preferred by the assessee-respondent. Learned Tribunal while allowing the appeal at paragraph-6 of its order dated 15.02.2017 has observed as under: 6. Ld A.R. of the assessee has filed the decision of the Mumbai E Bench of the Tribunal in the case of Tara Educational and Charitable Trust wherein, the Tribunal has allowed registration on similar facts of the case. Ld D.R. could not show any good reason to not to follow the above quoted order of the Mumbai Bench of the Tribunal. Respectfully following the decision of the Mumbai Bench of the Tribunal in the case of Tara Educational and Charitable Trust, we set aside the order of the Commissioner of Income, Hyderabad and direct him to grant registration u/s.12AA of the Act and approval u/s.80G(5) of the Act. Considering the submission made and keeping in view the observations made by the learned Tribunal as quoted above, -2- we are in complete agreement with the view taken by the learned Tribunal in the impugned order and find no case is made out to interfere with the same. The appeal, being devoid of merits, deserves to be dismissed and is accordingly dismissed. |