M/S. ANANDA SOCIAL AND EDUCATIONAL TRUST vs. THE COMMISSIONER OF INCOME TAX

C.A. No.-005437-005438 - 2012Supreme Court2020 INSC 20819 February 2020Bench: HON'BLE THE CHIEF JUSTICE9 pages
For Petitioner: SENTHIL JAGADEESANFor Respondent: ANIL KATIYAR
AI SummaryDismissed

What did the Supreme Court hold?

The Supreme Court held that the term 'activities' in Section 12AA includes proposed activities, and a Commissioner must be satisfied about the genuineness of the trust's objects and its proposed activities for registration.

What were the facts?

A newly registered trust applied for registration under Section 12AA of the Income Tax Act without undertaking any activities. The Commissioner rejected the application, but the Tribunal and High Court allowed it, holding that proposed activities can be considered for registration.

What were the issues?

Whether a newly registered trust can be granted registration under Section 12AA based on its objects and proposed activities, even if no activities have been undertaken yet.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 11,Section 12,Section 13

AI-generated summary — verify with the full judgment below

Cited by 116 judgments on BharatTax

See all citing judgments →

Counted from the text of the judgments hosted here. Most recent first.

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Cause title — parties, addresses and appearances
1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S).5437-5438/2012 M/S. ANANDA SOCIAL AND EDUCATIONAL TRUST ……..APPELLANT(S) VERSUS THE COMMISSIONER OF INCOME TAX & ANR. ……..RESPONDENT(S) WITH CIVIL APPEAL NO.4702/2014 CIVIL APPEAL NO.1727/2020 (@SLP(C) NO.25761/2015)

O R D E R CIVIL APPEAL NO(S).5437-5438/2012

We have heard learned counsel appearing for the parties and perused the impugned Judgment(s) and Order(s) passed by the High Court of Karnataka. In our considered view, the reasons assigned by the High Court in passing the impugned judgment(s) and order(s) need no interference as the same are in consonance with law. Accordingly, there is no merit in these appeals and they are dismissed. 2 CIVIL APPEAL NO.4702/2014 This appeal has been preferred by the appellant - Director of Income Tax against the impugned judgment and order passed by the Delhi High Court holding that a newly registered Trust is entitled for registration under section 12AA of the Income Tax Act, 1961 (for short, the ‘Act’) on the ba

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 12AA

All 4,243 judgments and leading authorities on Section 12AA →

Recent GST High Court judgments

Search GST case law →