Indian National Congress(I) v. Institute of Social Welfare

5 SCC 685Reported decision2002#6385 most cited

What is Indian National Congress(I) v. Institute of Social Welfare authority for?

An 'order' that can be modified or rescinded under Section 21 of the General Clauses Act must be legislative or executive in nature. Quasi-judicial orders, such as those passed by the CIT under Section 12A, cannot be rescinded using Section 21.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Also referred to as

Indian National Congress(I) v. Institute of Social Welfare · Section 21 General Clauses Act · quasi-judicial order · legislative order · executive order · Section 12A registration · cancellation of registration

Issues it is cited on

section 256(2)section 35(1)(ii)section 12aa(3)section 256section 35(1)cancellation of registrationscheme of arrangementsection 21jdaweighted deductionsection 260section 260a

Judgments citing Indian National Congress(I) v. Institute of Social Welfare

Agra Obstetrical and Gynaecological Society, Agra vs. PCIT, Central, Pune

ITA 549/PUN/2023[2022-23]Status: DisposedITAT Pune26 Mar 2025AY 2022-23

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.518/Pun/2023 1. Poona Obstetrics & Gynaecological Society, 302/303, Dr. Neety Mandke Ima House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra Pan : Aaatp1435C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.522/Pun/2023 2. The Mumbai Obstetrics & Gynaecological Society, C-114, Ist Floor, D-Wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 013 Maharashtra Pan : Aaatt4562C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.549/Pun/2023 3. Agra Obstetrical & Gynaecological Society, 84, M.G. Road, Agra 282 010, Uttar Pradesh Pan : Aabta6327K Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.417/Pun/2023 4. Aids Society Of India, Ground Floor, Maharukh Mandsion, Alibhai Premji Marg, Grant Road (E), Mumbai 400 007 Maharashtra Pan : Aabta4129R Vs. Principal Commissioner Of Income-Tax (Central), Pune Appellant Respondent 2

Section 12A

…in Section 21 of the General Clauses Act. The expression "order" employed in Section 21 would show that such "order" must be in the nature of a "notification", "rules" and "bye laws" etc. (see Indian National Congress(1) v. Institute of Social Welfare [2002] 5 SCC 685. 24. In other words, the order, which can be modified or rescinded by applying Section 21, has to be either executive or legislative in nature whereas the order, which the CIT is required to pass under Section 12A of the Act, is neither legislative nor an executive order but it is a "quasi judicial order". It is for this reason, Section 21 has no a…

Aids Society of India, Mumbai vs. The Principal Commissioner of Income Tax (Central), Pune

ITA 417/PUN/2023[-]Status: DisposedITAT Pune26 Mar 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.518/Pun/2023 1. Poona Obstetrics & Gynaecological Society, 302/303, Dr. Neety Mandke Ima House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra Pan : Aaatp1435C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.522/Pun/2023 2. The Mumbai Obstetrics & Gynaecological Society, C-114, Ist Floor, D-Wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 013 Maharashtra Pan : Aaatt4562C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.549/Pun/2023 3. Agra Obstetrical & Gynaecological Society, 84, M.G. Road, Agra 282 010, Uttar Pradesh Pan : Aabta6327K Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.417/Pun/2023 4. Aids Society Of India, Ground Floor, Maharukh Mandsion, Alibhai Premji Marg, Grant Road (E), Mumbai 400 007 Maharashtra Pan : Aabta4129R Vs. Principal Commissioner Of Income-Tax (Central), Pune Appellant Respondent 2

For Respondent: Shri Ajay Kumar Keshari
Section 12A

…in Section 21 of the General Clauses Act. The expression "order" employed in Section 21 would show that such "order" must be in the nature of a "notification", "rules" and "bye laws" etc. (see Indian National Congress(1) v. Institute of Social Welfare [2002] 5 SCC 685. 24. In other words, the order, which can be modified or rescinded by applying Section 21, has to be either executive or legislative in nature whereas the order, which the CIT is required to pass under Section 12A of the Act, is neither legislative nor an executive order but it is a "quasi judicial order". It is for this reason, Section 21 has no a…

C-Det Explosive Industries Pvt. Ltd, Nagpur vs. D.C.I.T, Circle-2, Nagpur

In the result, the appeal filed by the revenue (ITA/42/2020) is dismissed and the substantial question of law is answered against the revenue

ITA 312/NAG/2019[2014-15]Status: DisposedITAT Nagpur30 Oct 2023AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Rajesh V. LoyaFor Respondent: Shri Vijay Kumar Subrahmanyan
Section 12ASection 143(3)Section 148Section 35Section 35(1)(ii)

…n Section 21 of the General Clauses Act. The expression "order" employed in Section 21 would show that such "order" must be in the nature of a "notification", "rules" and "bye laws" etc. (see - Indian National Congress(I) v. Institute of Social Welfare [2002] 5 SCC 685. 24. In other words, the order, which can be modified or rescinded by applying Section 21, has to be either executive or legislative in nature whereas the order, which the CIT is required to pass under Section 12A of the Act, is neither legislative nor an executive order but it is a "quasi judicial order". It is for this reason, Section 21 has no a…

C-Det Explosive Industries Pvt. Ltd, Nagpur vs. D.C.I.T, Circle-2, Nagpur

In the result, the appeal filed by the revenue (ITA/42/2020) is dismissed and the substantial question of law is answered against the revenue

ITA 311/NAG/2019[2013-14]Status: DisposedITAT Nagpur30 Oct 2023AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Rajesh V. LoyaFor Respondent: Shri Vijay Kumar Subrahmanyan
Section 12ASection 143(3)Section 148Section 35Section 35(1)(ii)

…n Section 21 of the General Clauses Act. The expression "order" employed in Section 21 would show that such "order" must be in the nature of a "notification", "rules" and "bye laws" etc. (see - Indian National Congress(I) v. Institute of Social Welfare [2002] 5 SCC 685. 24. In other words, the order, which can be modified or rescinded by applying Section 21, has to be either executive or legislative in nature whereas the order, which the CIT is required to pass under Section 12A of the Act, is neither legislative nor an executive order but it is a "quasi judicial order". It is for this reason, Section 21 has no a…

C-Det Explosive Industries Pvt.Ltd., Nagpur vs. Dy. Commissioner of Income Tax, Circle-2, Nagpur

In the result, the appeal filed by the revenue (ITA/42/2020) is dismissed and the substantial question of law is answered against the revenue

ITA 310/NAG/2019[2012-13]Status: DisposedITAT Nagpur30 Oct 2023AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Rajesh V. LoyaFor Respondent: Shri Vijay Kumar Subrahmanyan
Section 12ASection 143(3)Section 148Section 35Section 35(1)(ii)

…n Section 21 of the General Clauses Act. The expression "order" employed in Section 21 would show that such "order" must be in the nature of a "notification", "rules" and "bye laws" etc. (see - Indian National Congress(I) v. Institute of Social Welfare [2002] 5 SCC 685. 24. In other words, the order, which can be modified or rescinded by applying Section 21, has to be either executive or legislative in nature whereas the order, which the CIT is required to pass under Section 12A of the Act, is neither legislative nor an executive order but it is a "quasi judicial order". It is for this reason, Section 21 has no a…

Lord Real Estate Pvt Ltd, Kolkata vs. DCIT, Cir. 10(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 102/KOL/2021[2014-15]Status: DisposedITAT Kolkata10 May 2022AY 2014-15

Bench: Shri Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Ble] I.T.A. No. 102/Kol/2021 Assessment Year: 2014-15 Lord Real Estate Pvt. Ltd..........................................................................................................Appellant 12C, Chakraberia Road (North), Kolkata – 700 020. [Pan: Aaacl4476A] Vs Dcit, Circle-10(1), Kolkata ..................………………………………………..........................Respondent Appearances By: Shri Anil Kochar, Advocate & Shri Aryan Kochar, Advocate Appearing On Behalf Of The Assessee Shri B.S. Anand, Jcit, Sr. Dr Appearing On Behalf Of The Revenue: Date Of Concluding The Hearing : April 27, 2022 Date Of Pronouncing The Order : May 10, 2022 Order Per Sonjoy Sarma, Jm:

For Respondent: Date of concluding the hearing : April 27, 2022
Section 142(1)Section 143(1)Section 143(3)Section 147Section 35(1)(ii)

…n Section 21 of the General Clauses Act. The expression "order" employed in Section 21 would show that such "order" must be in the nature of a "notification", "rules" and "bye laws" etc. (see - Indian National Congress(I) v. Institute of Social Welfare [2002] 5 SCC 685. 24. In other words, the order, which can be modified or rescinded by applying Section 21, has to be either executive or legislative in nature 7 I.T.A. No. 102/Kol/2021 Assessment Year: 2014-15 Lord Real Estate Pvt. Ltd. whereas the order, which the CIT is required to pass under Section 12A of the Act, is neither legislative nor an executive or…

Ssl Exports Ltd., Howrah vs. DCIT, Circle - 3(1), Kolkata

In the result this ground of the assessee is allowed

ITA 2670/KOL/2018[2013-14]Status: DisposedITAT Kolkata21 Oct 2020AY 2013-14

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 133ASection 250Section 271Section 35

…n Section 21 of the General Clauses Act. The expression "order" employed in Section 21 would show that such "order" must be in the nature of a "notification", "rules" and "bye laws" etc. (see - Indian National Congress(I) v. Institute of Social Welfare [2002] 5 SCC 685. 24. In other words, the order, which can be modified or rescinded by applying Section 21, has to be either executive or legislative in nature whereas the order, which the CIT is required to pass under Section 12A of the Act, is neither legislative nor an executive order but it is a "quasi judicial order". It is for this reason, Section 21 has no a…

Pradip Tondon, Kolkata vs. ACIT, Cir.-62, Kolkata

In the result, the appeal of assessee is allowed

ITA 2315/KOL/2019[2013-14]Status: DisposedITAT Kolkata19 Feb 2020AY 2013-14

Bench: Shri A. T. Varkey, Jm] Assessment Year: 2013-14

Section 35(1)(ii)Section 80G

…n Section 21 of the General Clauses Act. The expression "order" employed in Section 21 would show that such "order" must be in the nature of a "notification", "rules" and "bye laws" etc. (see - Indian National Congress(I) v. Institute of Social Welfare [2002] 5 SCC 685. 24. In other words, the order, which can be modified or rescinded by applying Section 21, has to be either executive or legislative in nature whereas the order, which the CIT is required to pass under Section 12A of the Act, is neither legislative nor an executive order but it is a "quasi judicial order". It is for this reason, Section 21 has no a…

Indradhanush Agencies Pvt. Ltd., Kolkata vs. I.T.O., Ward-8(4), Kolkata

In the result, the appeal of assessee is allowed

ITA 1668/KOL/2019[2014-15]Status: DisposedITAT Kolkata19 Feb 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm] Assessment Year: 2014-15

Section 133ASection 143(1)Section 148Section 35(1)(ii)

…n Section 21 of the General Clauses Act. The expression "order" employed in Section 21 would show that such "order" must be in the nature of a "notification", "rules" and "bye laws" etc. (see - Indian National Congress(I) v. Institute of Social Welfare [2002] 5 SCC 685. 24. In other words, the order, which can be modified or rescinded by applying Section 21, has to be either executive or legislative in nature whereas the order, which the CIT is required to pass under Section 12A of the Act, is neither legislative nor an executive order but it is a "quasi judicial order". It is for this reason, Section 21 has no a…

Ever Shine Jewel House, Kolkata vs. A.C.I.T.Circle-37, Kolkata

Appeals are allowed in above terms

ITA 2546/KOL/2019[2013-14]Status: DisposedITAT Kolkata14 Feb 2020AY 2013-14

Bench: Shri S.S, Godara

Section 133(6)Section 147Section 35(1)(ii)

…n Section 21 of the General Clauses Act. The expression "order" employed in Section 21 would show that such "order" must be in the nature of a "notification", "rules" and "bye laws" etc. (see - Indian National Congress(I) v. Institute of Social Welfare [2002] 5 SCC 685. 24. In other words, the order, which can be modified or rescinded by applying Section 21, has to be either executive or legislative in nature whereas the order, which the CIT is required to pass under Section 12A of the Act, is neither legislative nor an executive order but it is a "quasi judicial order". It is for this reason, Section 21 has no a…

Ever Shine Jewel House, Kolkata vs. A.C.I.T.Circle-37, Kolkata

Appeals are allowed in above terms

ITA 2545/KOL/2019[2012-13]Status: DisposedITAT Kolkata14 Feb 2020AY 2012-13

Bench: Shri S.S, Godara

Section 133(6)Section 147Section 35(1)(ii)

…n Section 21 of the General Clauses Act. The expression "order" employed in Section 21 would show that such "order" must be in the nature of a "notification", "rules" and "bye laws" etc. (see - Indian National Congress(I) v. Institute of Social Welfare [2002] 5 SCC 685. 24. In other words, the order, which can be modified or rescinded by applying Section 21, has to be either executive or legislative in nature whereas the order, which the CIT is required to pass under Section 12A of the Act, is neither legislative nor an executive order but it is a "quasi judicial order". It is for this reason, Section 21 has no a…

Tirupati Meal Producers (P) Ltd., Kolkata vs. I.T.O., Ward-2(4), Kolkata

In the result, appeal of the assessee is allowed

ITA 904/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: Shri J. Sudhakar Reddy, Hon’Ble & Shri Aby T. Varkey, Hon’Ble] I.T.A. No. 904/Kol/2019 Assessment Year: 2014-15 Tirupati Meal Producers (P) Ltd……….................……....………………..……...……………...…Appellant C/O. Subash Agarwal & Associates, Advocates Siddha Gibson 1, Gibson Lane Suite 213 2Nd Floor Kolkata – 700 069 [Pan: Aaect 0620 N] Vs. Income Tax Officer, Ward-2(4), Kolkata..………………………………..........….....……......Respondent Appearances By: Shri Siddharth Agarwal, Advocate, Appeared On Behalf Of The Assessee. Shri Supriyo Pal, Jcit, Sr. D/R, Appearing On Behalf Of The Revenue Date Of Concluding The Hearing : October 31St, 2019 Date Of Pronouncing The Order : November 29Th, 2019 O R D E R Per J. Sudhakar Reddy, Am :- This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals) – 10, Kolkata, (Hereinafter The “Ld.Cit(A)”), Passed U/S. 250 Of The Income Tax Act, 1961 (The ‘Act’), Dt. 31/01/2019, For The Assessment Year 2014-15. 2. At The Outset We Find That There Is A Delay Of 23 (Twenty Three) Days In Filing Of This Appeal. After Perusing The Petition For Condonation, We Are Convinced That The Assessee Was Prevented By Sufficient Cause From Filing The Appeal On Time. Hence The Delay Is Condoned & The Appeal Is Admitted.

For Appellant: - a) Copy of the Registration Certificate issued u/s 12AA of the Act
Section 12ASection 250Section 35Section 35(1)(ii)

…show that such "order" must be in the nature of a "notification", "rules" and "bye laws" etc. (see "rules" and "bye laws" etc. (see - Indian National Congress(I) v. Indian National Congress(I) v. Institute of Social Welfare Institute of Social Welfare [2002] 5 SCC 685. 24. In other words, 24. In other words, the order, which can be modified or rescinded by the order, which can be modified or rescinded by applying applying Section 21, has to be either executive or legislative in nature , has to be either executive or legislative in nature whereas the order, which the CIT is required to pass under whereas the orde…

Indian Coal Agency, Kolkata vs. ACIT, Circle-35, Kolkata

In the result, both the appeals of the assessee are partly allowed as per the discussion supra

ITA 465/KOL/2018[2014-15]Status: DisposedITAT Kolkata23 Oct 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 12ASection 133(6)Section 35(1)(ii)

…in Section 21 would show that such "order" must be in the nature of a 4 ITA Nos. 464-465/Kol/2018 Indian Coal Agency, AYs- 2013-14 & 2014-15 "notification", "rules" and "bye laws" etc. (see - Indian National Congress(I) v. Institute of Social Welfare [2002] 5 SCC 685. 24. In other words, the order, which can be modified or rescinded by applying Section 21, has to be either executive or legislative in nature whereas the order, which the CIT is required to pass under Section 12A of the Act, is neither legislative nor an executive order but it is a "quasi judicial order". It is for this reason, Section 21 has no a…

Indian Coal Agency, Kolkata vs. ACIT, Circle-35, Kolkata

In the result, both the appeals of the assessee are partly allowed as per the discussion supra

ITA 464/KOL/2018[2013-14]Status: DisposedITAT Kolkata23 Oct 2019AY 2013-14

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 12ASection 133(6)Section 35(1)(ii)

…in Section 21 would show that such "order" must be in the nature of a 4 ITA Nos. 464-465/Kol/2018 Indian Coal Agency, AYs- 2013-14 & 2014-15 "notification", "rules" and "bye laws" etc. (see - Indian National Congress(I) v. Institute of Social Welfare [2002] 5 SCC 685. 24. In other words, the order, which can be modified or rescinded by applying Section 21, has to be either executive or legislative in nature whereas the order, which the CIT is required to pass under Section 12A of the Act, is neither legislative nor an executive order but it is a "quasi judicial order". It is for this reason, Section 21 has no a…

M/S Avis Life Care Pvt. Ltd., Jaipur vs. Deputy Commissioner of Income Tax, Circle-2, Jaipur

In the result, the appeal of the revenue is dismissed

ITA 989/JPR/2018[2014-15]Status: DisposedITAT Jaipur20 Jun 2019AY 2014-15
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Rajendra Jha (Addl.CIT)
Section 133ASection 143(3)Section 35(1)Section 35(1)(ii)

…Section 21 of the General Clauses Act. The expression "order" employed in Section 21 would show that such "order" must be in the nature of a "notification", "rules" and "bye laws" etc. (see - Indian National Congress (1) v. Institute of Social Welfare [2002] 5 SCC 685. 24. In other words, the order, which can be modified or rescinded by applying Section 21, has to be either executive or legislative in nature whereas the order, which the CIT is required to pass under Section 12A of the Act, is neither legislative nor an executive order but it is a "quasi judicial order". It is for this reason, Section 21 has no a…

Shri Manoj Kumar Agarwal, Jaipur vs. Deputy Commissioner of Income Tax, Circle-7, Jaipur

In the result, the appeal of the revenue is dismissed

ITA 1272/JPR/2018[2013-14]Status: DisposedITAT Jaipur06 Jun 2019AY 2013-14

Bench: Us.

For Appellant: Shri M.L. Borad (Adv)For Respondent: Shri Karni Dan Singh (JCIT)
Section 35Section 35(1)Section 35(1)(iii)

…Section 21 of the General Clauses Act. The expression "order" employed in Section 21 would show that such "order" must be in the nature of a "notification", "rules" and "bye laws" etc. (see - Indian National Congress (1) v. Institute of Social Welfare [2002] 5 SCC 685. 10 ITA 1272/JP/2018_ Manoj Kr. Agarwal Vs DCIT 24. In other words, the order, which can be modified or rescinded by applying Section 21, has to be either executive or legislative in nature whereas the order, which the CIT is required to pass under Section 12A of the Act, is neither legislative nor an executive order but it is a "quasi judicial ord…

Assistant Commissioner of Income Tax, Circle-2, Jaipur vs. M/S J.M. Enviro Studies Pvt. Ltd., Jaipur

In the result, the appeal of the revenue is dismissed

ITA 1229/JPR/2018[2014-15]Status: DisposedITAT Jaipur06 Jun 2019AY 2014-15
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Ashok Khanna (JCIT) fu/kZkfjrh dh vksj ls@
Section 143(3)Section 35Section 35(1)Section 35(1)(ii)Section 35(1)(iii)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 1229/JP/2018 fu/kZkj.k o"kZ@Assessment Year: 2014-15 A.C.I.T., cuke M/s J.M. Enviro Studies Pvt. Ltd., Vs. Circle-2, 102, Doctors Colony, Ajmer Road, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCJ 7860 P vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by: Shri Ashok Khanna (JCIT) fu/kZkfjrh dh vksj ls@ Assessee by: Shri P.…

Saroj Plantations Private Limited, Mumbai vs. Income Tax Officer, Ward 2(3)(2), Mumbai

The appeal of the assessee is partly allowed

ITA 648/MUM/2018[2010-11]Status: DisposedITAT Mumbai05 Apr 2019AY 2010-11

Bench: Shri Rajesh Kumar & Shri Saktijit Deyassessment Year: 2010-11

For Appellant: Shri A.K. Ghosh, A.RFor Respondent: Shri Manish Kumar Singh, D.R
Section 143(3)Section 147Section 148Section 35A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2010-11 M/s. Saroj Plantations Income Tax Officer, Pvt. Ltd., Ward 2(3)(2), 3rd Floor, Brady House, 581A, 12/14, Veer Nariman Vs. Aayakar Bhavan, Road, M.K. Road, Fort, Mumbai - 400020 Mumbai – 400 001 PAN: AAICS2006B (Appellant) (Respondent) Present for: Assessee by : Shri A.K. Ghosh, A.R. Revenue by : Shri Manish Kumar Singh, D.R. Date of Hearing : 20.03.2019 Date of Pronouncement : 05.04.2019 O R D E R Per Rajesh Kumar, Accountant Member: Th…

Indian National Congress(I) v. Institute of Social Welfare (5 SCC 685) — Cited in 18 Judgments | BharatTax