THE COMMISSIONER OF INCOME TAX vs. SHREE REVANSIDDHESHWAWR SIDDHASHRAM

PDF · subscribers
ITA/5021/2012HC KarnatakaKAHC02014548201230 October 2017Bench: S.SUJATHA,H.B.PRABHAKARA SASTRY3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the ITAT was justified in granting registration under Section 12AA. The court relied on a Supreme Court judgment which affirmed that an institution can be registered if its objects are charitable, even if they also include religious purposes.

What were the facts?

The Revenue appealed against an ITAT order that allowed the assessee's appeal. The core issue was whether registration under Section 12AA could be granted when the assessee's purpose was both charitable and religious.

What were the issues?

Whether an institution with both charitable and religious objects is eligible for registration under Section 12AA of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 30TH DAY OF OCTOBER, 2017 PRESENT THE HON’BLE MRS. JUSTICE S.SUJATHA AND THE HON’BLE Dr. JUSTICE H. B. PRABHAKARA SASTRY

INCOME TAX APPEAL NO.5021 OF 2012

BETWEEN:

THE COMMISSIONER OF INCOME TAX, DR.AMBEDKAR ROAD, BELGAUM. ... APPELLANT (BY SRI.Y.V.RAVIRAJ, ADVOCATE)

AND

SHREE REVANASIDDHESHWAR SIDDHASHRAM COMMITTEE, HUSANAWARI, KAKTI, BELGAUM. ... RESPONDENT (BY SRI.V.K.GURUNATHAN AND SRI.H.R.KAMBIYAVAR, ADVOCATES)

THIS APPEAL IS FILED UNDER SECTION 260A OF THE INCOME-TAX ACT, 1961, AGAINST ORDER PASSED IN ITA.NO.156/PNJ/2011 08.06.2012 ON THE FILE OF THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI, APPEAL FILED BY THE ASSESSEE IS ALLOWED.

THIS APPEAL COMING ON FOR FINAL HEARING THIS DAY, S.SUJATHA J., DELIVERED THE FOLLOWING:

2 JUDGMENT

This appeal is filed by the revenue under Section 260A of the Income Tax Act, 1961 challenging the order of the Income Tax Appellate Tribunal dated 08.06.2012 in ITA No.156/PNJ/2011. 2. The substantial question of law that arises for consideration in this appeal is as under: “Whether the Income Tax Appellate Tribunal is justified in holding that registration u/S 12AA of the Income Tax Act can be granted when the purpose of the respondent-assessee is not only for charitable purpose but also for religious purpose?” 3. Learned counsel appearing for the assessee submits that the issue involved in this appeal is squarely covered by the judgment of the Hon’ble Apex Court in the case of Commissioner of Income Tax vs. Dawoodi Bohara Jamat in Civil Appeal No.2492 and 2571 of 2014, disposed of on 20th February, 2014.

3 4. Learned counsel, Sri.Y.V.Raviraj, appearing for the revenue does not dispute the same. 5. In view of the aforesaid, we are of the considered view that the substantial question of law deserves to be answered in favour of the assessee and against the revenue and is answered accordingly. Accordingly, appeal stands dismissed.

Sd/- JUDGE

Sd/- JUDGE

More judgments on Section 12AA

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

Recent GST High Court judgments

Search GST case law →