Welham Boys' School Society v. CBDT

285 ITR 74High Court2006#3309 most cited

What is Welham Boys' School Society v. CBDT authority for?

An order passed by the CIT under Section 12A of the Income Tax Act is quasi-judicial. Until October 1, 2004, there was no express provision in the Act for the CIT to cancel a registration certificate once granted.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2025.

Also referred to as

Welham Boys' School Society v. CBDT · Section 12A · cancellation of registration · quasi-judicial order · retrospective cancellation · General Clauses Act · Section 21

Also reported as

158 Taxmann 199

Sections most often in play

Section 10(23C)Section 11Section 11(5)Section 115BBCSection 12Section 12A(1)(ac)(iii)Section 12AASection 12AB(4)(ii)

Issues it is cited on

section 12aa(3)section 12ab(4)(ii)section 256(2)section 12a(a)section 120(1)cancellation of registrationsection 12ab(4)section 35(1)(ii)section 256section 21section 10(1)section 12a(1)(ac)(i)

Judgments citing Welham Boys' School Society v. CBDT

Sh. Ram Sharan Dass, Amritsar vs. The Joint Commissioner of Income-Tax, Amritsar

In the result, all the appeals of the assessee bearing ITA No

ITA 103/ASR/2014[2003-04]Status: DisposedITAT Amritsar20 Sept 2023AY 2003-04

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 12ASection 143(3)Section 234BSection 250(6)

…consideration before three High Courts, namely, Delhi High Court in the case of Director of Income Tax (Exemptions) vs. Mool Chand Kairati Ram Trust , (2011) 243 CTR(Del) 245, Uttaranchal High Court in the case of Welham Boys' School Society vs. CBDT, (2006) 285 ITR 74(Uttaranchal) and Allahabad High Court in the case of Oxford Academy for Career Development vs. Chief Commissioner of Income Tax & Ors. (2009) 315 ITR 382 (All). 29. All the three High Courts after examining the issue, in the light of the object of Section 12A of the Act and Section 21 of the General Clauses Act held that the order of the CIT passe…

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)

…nsideration before three High Courts, namely, Delhi High Court in the case of DIT (Exemptions) v. Mool Chand Khairati Ram Trust [2011] 11 taxmann.com 42/199 Taxman 1/339 ITR 622, Uttaranchal High Court in the case of Welham Boys' School Society v. CBDT [2006] 285 ITR 74/[2007] 158 Taxman 199 and Allahabad High Court in the case of Oxford Academy for Career Development v. Chief CIT [2009] 315 ITR 382. 29. All the three High Courts after examining the issue, in the light of the object of Section 12A of the Act and Section 21 of the General Clauses Act held that the order of the CIT passed under Section 12A is quasi…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) I.T.A. No. 2670/Kol/2018 Assessment Year: 2013-14 SSL Exports Ltd.......………………..….....................................................................................Appellant [PAN: AAECS 3943 H] Vs. DCIT, Circle-3(1), Kolkata............................................................................................Respondent Appearances by: Sh. Subash Agarwal, Adv., appeared on behalf of the Assessee. Sh. Supriyo Pal, Addl. CIT, appeared on behal…

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

…nsideration before three High Courts, namely, Delhi High Court in the case of DIT (Exemptions) v. Mool Chand Khairati Ram Trust [2011] 11 taxmann.com 42/199 Taxman 1/339 ITR 622, Uttaranchal High Court in the case of Welham Boys' School Society v. CBDT [2006] 285 ITR 74/[2007] 158 Taxman 199 and Allahabad High Court in the case of Oxford Academy for Career Development v. Chief CIT [2009] 315 ITR 382. 29. All the three High Courts after examining the issue, in the light of the object of Section 12A of the Act and Section 21 of the General Clauses Act held that the order of the CIT passed under Section 12A is quasi…

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)

…nsideration before three High Courts, namely, Delhi High Court in the case of DIT (Exemptions) v. Mool Chand Khairati Ram Trust [2011] 11 taxmann.com 42/199 Taxman 1/339 ITR 622, Uttaranchal High Court in the case of Welham Boys' School Society v. CBDT [2006] 285 ITR 74/[2007] 158 Taxman 199 and Allahabad High Court in the case of Oxford Academy for Career Development v. Chief CIT [2009] 315 ITR 382. 29. All the three High Courts after examining the issue, in the light of the object of Section 12A of the Act and Section 21 of the General Clauses Act held that the order of the CIT passed under Section 12A is quasi…

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)

…nsideration before three High Courts, namely, Delhi High Court in the case of DIT (Exemptions) v. Mool Chand Khairati Ram Trust [2011] 11 taxmann.com 42/199 Taxman 1/339 ITR 622, Uttaranchal High Court in the case of Welham Boys' School Society v. CBDT [2006] 285 ITR 74/[2007] 158 Taxman 199 and Allahabad High Court in the case of Oxford Academy for Career Development v. Chief CIT [2009] 315 ITR 382. 29. All the three High Courts after examining the issue, in the light of the object of Section 12A of the Act and Section 21 of the General Clauses Act held that the order of the CIT passed under Section 12A is quasi…

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)

…nsideration before three High Courts, namely, Delhi High Court in the case of DIT (Exemptions) v. Mool Chand Khairati Ram Trust [2011] 11 taxmann.com 42/199 Taxman 1/339 ITR 622, Uttaranchal High Court in the case of Welham Boys' School Society v. CBDT [2006] 285 ITR 74/[2007] 158 Taxman 199 and Allahabad High Court in the case of Oxford Academy for Career Development v. Chief CIT [2009] 315 ITR 382. 29. All the three High Courts after examining the issue, in the light of the object of Section 12A of the Act and Section 21 of the General Clauses Act held that the order of the CIT passed under Section 12A is quasi…

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)

…22, Uttaranchal [2011] 11 taxmann.com 42/199 Taxman 1/339 ITR 622, Uttaranchal [2011] 11 taxmann.com 42/199 Taxman 1/339 ITR 622, Uttaranchal High Court in the case of High Court in the case of Welham Boys' School Society v. CBDT School Society v. CBDT [2006] 285 ITR 74/[2007] 158 Taxman 199 and Allahabad High Court in the 285 ITR 74/[2007] 158 Taxman 199 and Allahabad High Court in the 285 ITR 74/[2007] 158 Taxman 199 and Allahabad High Court in the case of Oxford Academy for Career Development v. Chief CIT [2009] case of Oxford Academy for Career Development v. Chief CIT [2009] case of Oxford Academy for Career…

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)

…nsideration before three High Courts, namely, Delhi High Court in the case of DIT (Exemptions) v. Mool Chand Khairati Ram Trust [2011] 11 taxmann.com 42/199 Taxman 1/339 ITR 622, Uttaranchal High Court in the case of Welham Boys' School Society v. CBDT [2006] 285 ITR 74/[2007] 158 Taxman 199 and Allahabad High Court in the case of Oxford Academy for Career Development v. Chief CIT [2009] 315 ITR 382. 29. All the three High Courts after examining the issue, in the light of the object of Section 12A of the Act and Section 21 of the General Clauses Act held that the order of the CIT passed under Section 12A is quasi…

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)

…nsideration before three High Courts, namely, Delhi High Court in the case of DIT (Exemptions) v. Mool Chand Khairati Ram Trust [2011] 11 taxmann.com 42/199 Taxman 1/339 ITR 622, Uttaranchal High Court in the case of Welham Boys' School Society v. CBDT [2006] 285 ITR 74/[2007] 158 Taxman 199 and Allahabad High Court in the case of Oxford Academy for Career Development v. Chief CIT [2009] 315 ITR 382. 29. All the three High Courts after examining the issue, in the light of the object of Section 12A of the Act and Section 21 of the General Clauses Act held that the order of the CIT passed under Section 12A is quasi…

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)

…nsideration before three High Courts, namely, Delhi High Court in the case of DIT (Exemptions) v. Mool Chand Khairati Ram Trust [2011] 11 taxmann.com 42/199 Taxman 1/339 ITR 622. Uttaranchal High Court in the case of Welham Boys' School Society v. CBDT 12006] 285 ITR 74/ [2007] 158 Taxman 199 and Allahabad High Court in the case of Oxford Academy for Career Development v. Chief CIT (2009] 315 1TR 382. 29. All the three High Courts after examining the issue, in the light of the object of Section 12A of the Act and Section 21 of the General Clauses Act held that the order of the CIT passed under Section 12A is quas…

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)

…lhi High Court in the case of DIT (Exemptions) v. Mool Chand Khairati 11 ITA 1272/JP/2018_ Manoj Kr. Agarwal Vs DCIT Ram Trust [2011] 11 taxmann.com 42/199 Taxman 1/339 ITR 622. Uttaranchal High Court in the case of Welham Boys' School Society v. CBDT 12006] 285 ITR 74/ [2007] 158 Taxman 199 and Allahabad High Court in the case of Oxford Academy for Career Development v. Chief CIT (2009] 315 1TR 382. 29. All the three High Courts after examining the issue, in the light of the object of Section 12A of the Act and Section 21 of the General Clauses Act held that the order of the CIT passed under Section 12A is quas…

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)

…nsideration before three High Courts, namely, Delhi High Court in the case of DIT (Exemptions) v. Mool Chand Khairati Ram Trust [2011] 11 taxmann.com 42/199 Taxman 1/339 ITR 622. Uttaranchal High Court in the case of Welham Boys' School Society v. CBDT 12006] 285 ITR 74/ [2007] 158 Taxman 199 and Allahabad High Court in the case of Oxford Academy for Career Development v. Chief CIT (2009] 315 1TR 382. 29. All the three High Courts after examining the issue, in the light of the object of Section 12A of the Act and Section 21 of the General Clauses Act held that the order of the CIT passed under Section 12A is quas…

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

…nsideration before three High Courts, namely, Delhi High Court in the case of DIT (Exemptions) v. Mool Chand Khairati Ram Trust [2011] 11 taxmann.com 42/199 Taxman 1/339 ITR 622, Uttaranchal High Court in the case of Welham Boys' School Society v. CBDT [2006] 285 ITR 74/[2007] 158 Taxman 199 and Allahabad High Court in the case of Oxford Academy for Career Development v. Chief CIT [2009] 315 ITR 382. 29. All the three High Courts after examining the issue, in the light of the object of Section 12A of the Act and Section 21 of the General Clauses Act held that the order of the CIT passed under Section 12A is quasi…

Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd vs. Commissioner of Income Tax Gwalior M.P

C.A. No.-006262-006262 - 2010Supreme Court16 Feb 2018

Bench: HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE

Section 12Section 12ASection 154Section 2(15)Section 21Section 260

…consideration before three High Courts, namely, Delhi High Court in the case of Director of Income Tax (Exemptions) vs. Mool Chand Kairati Ram Trust, (2011) 243 CTR(Del) 245, Uttaranchal High Court in the case of Welham Boys’ School Society vs. CBDT, (2006) 285 ITR 74(Uttaranchal) and Allahabad High Court in the case of Oxford 14 Academy for Career Development vs. Chief Commissioner of Income Tax & Ors. (2009) 315 ITR 382 (All). 29. All the three High Courts after examining the issue, in the light of the object of Section 12A of the Act and Section 21 of the General Clauses Act held that the order of t…

Commissioner of Income Tax-1 vs. Agricultural Market Committee

ITTA/21/2011HC Telangana04 Mar 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN