Church of Christ, Hyderabad vs. Income Tax Officer, Exemptions-4, Hyderabad
In the result, the appeal of the assessee is dismissed
ITA 1688/HYD/2017[2012-13]Status: DisposedITAT Hyderabad26 Jul 2021AY 2012-13
Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamonya.Y. 2012-13 Church Of Christ, Vs. Income Tax Officer Hyderabad. (Exemptions)-4, Pan: Aabtc 3506 E Hyderabad. (Appellant) (Respondent) Assessee By Sri A.V. Raghuram Revenue By Sri D.J. Prabhakar Anand, Dr Date Of Hearing: 16/06/2021 Date Of Pronouncement: 26/07/2021 Order
Section 11Section 12ASection 143(1)Section 143(3)
…ioner of Income Tax, Bengal reported in [1993] 1 ITR 135; Commissioner of Income Tax vs. Sitaldas Tirathdas 41 ITR 367 (SC); Deputy Commissioner of Income-Tax vs. T. Jayachandran [2018] 406 ITR 1 (SC) and Commissioner of Income Tax vs. Madras Race Club [1996] 219 ITR 39 (Mad.). It is pertinent to mention that the Hon’ble Karnataka High Court has enlightened the concept of “diversion of income by overriding title” keeping in view of the decisions of the Higher Judiciaries cited hereinabove and if those principles are not adhered the provisions of section 11, 12, 12A and 12AA of the Act will become redundant. Consi…
