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CIT vs. Shreedhar Sewa Trust (Allahabad High Court)

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DATE: September 7, 2017 (Date of pronouncement)
DATE: September 15, 2017 (Date of publication)
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CITATION:
S. 12AA: At the time of registration of a charitable institution u/s 12AA, the CIT is not required to look into the activities, where such activities have not or are in the process of its initiation. The registration cannot be refused on the ground that the trust has not yet commenced the charitable or religious activity. At this stage, only the genuineness of the objects has to be tested and not the activities, unless such activities have commenced

The preponderance of the judicial opinion of all the High Courts including this court is that at the time of registration under section 12AA of the Income-tax Act, which is necessary for claiming exemption under sections 11 and 12 of the Act, the Commissioner of Income-tax is not required to look into the activities, where such activities have not or are in the process of its initiation. Where a trust, set up to achieve its objects of establishing educational institution, is in the process of establishing such institutions, and receives donations, the registration under section 12AA cannot be refused, on the ground that the trust has not yet commenced the charitable or religious activity. Any enquiry of the nature would amount to putting the cart before the horse. At this stage, only the genuineness of the objects has to be tested and not the activities, which have not commenced. The enquiry of the Commissioner of Income-tax at such preliminary stage should be restricted to the genuineness of the objects and not the activities unless such activities have commenced. The trust or society cannot claim exemption, unless it is registered under section 12AA of the Act and thus at that such initial stage the test of the genuineness of the activity cannot be a ground on which the registration may be refused

CIT vs. Pashupati Nath Agro Food Products Pvt. Ltd (Allahabad High Court)

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DATE: May 4, 2017 (Date of pronouncement)
DATE: May 13, 2017 (Date of publication)
AY: -
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CITATION:
S. 145: If the AO has not rejected the books of account, it means that the assessee has maintained the books of accounts in accordance with the prescribed standards as per s. 145 of the Act. If so, the AO is not entitled to make any addition on account of sale of goods out of books or for investment in stock out of undisclosed sources

On perusal of the impugned judgment and order of the Tribunal dated 27.10.2009 reveals that the assessee has maintained the books of accounts in accordance with the prescribed standard as per Section 145 of ‘the Act’. The account books have not been rejected by the assessing officer. In view of the above, the Tribunal formed an opinion where once the account books are expected to be maintained in the prescribed accounting standard, the assessing officer could not have made any additions towards the sale of rice treating it to be outside the books of accounts or towards investing in stock of rice and wheat outside the books of accounts

Teena Gupta vs. CIT (Allahabad High Court)

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DATE: March 30, 2017 (Date of pronouncement)
DATE: April 8, 2017 (Date of publication)
AY: 1997-98
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CITATION:
A question relating to jurisdiction which goes to the root of the matter can always be raised at any stage. Issues relating to initiation of s. 147 proceedings and/or service of notice are questions relating to assumption of jurisdiction. If an issue has not been decided in appeal and has simply been remanded, the same can be raised again notwithstanding with the fact that no further appeal has been preferred (Sun Engineering Works 198 ITR 297 (SC) explained)

The principles laid down by the Apex Court in the case of Sun Engineering Works P. Ltd. [1992] 198 ITR 297 (SC) would not apply as the appellant is not claiming any deduction or relief on the taxibility of any item in the reopened assessment proceedings which had not been claimed in the original assessment

Shreemati Devi vs. CIT (Allahabad High Court)

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DATE: September 14, 2016 (Date of pronouncement)
DATE: October 21, 2016 (Date of publication)
AY: -
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CITATION:
Attitude of the Revenue in not returning seized assets despite assessee having succeeded in appeal is clearly arbitrary and shows an attitude of undue harassment to the assessee in the garb of public Revenue. Interest of public revenue does not authorize Revenue Authorities to work without any authority and create or cause all kinds of harassment to innocent people on the pretext of statutory authority

Aforesaid attitude on the part of respondents is clearly arbitrary and shows an attitude of undue harassment to petitioner in the garb of public Revenue. Interest of public revenue does not authorize Revenue Authorities to work without any authority and create or cause all kinds of harassment to innocent people on the pretext of statutory authority, Revenue Authorities cannot claim liberty/privilege so as to deprive an individual, his property and that too in a manner, which has been found quite unreasonable and wholly without jurisdiction

The Income Tax Bar Association vs. UOI (Allahabad High Court)

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DATE: September 17, 2015 (Date of pronouncement)
DATE: November 17, 2015 (Date of publication)
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CITATION:
Allotment of residential accommodation to ITAT Members should be dealt with by the Govt fairly and on a high-priority basis to enable them to discharge judicial work efficiently

The learned Additional Solicitor General has stated that the matter of allotment of residential accommodation to members of the ITAT shall be dealt with fairly and on a priority basis. We are of the view that the same principle should be followed for the future so as to obviate writ petitions being required to be filed by members of the Tribunal or on their behalf before this Court. Unless proper accommodation is made available to the members of the ITAT, the work on the judicial side cannot be expected to be discharged with a degree of efficiency. This is a matter which should be dealt with on a high priority in all respects. We record the assurance of the ASG as noted above

CIT vs. Muzafar Nagar Development Authority (Allahabad High Court – Full Bench)

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DATE: February 5, 2015 (Date of pronouncement)
DATE: March 12, 2015 (Date of publication)
AY: -
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CITATION:
S. 12AA: Non disposal of an application for registration before the expiry of six months as provided u/s 12AA (2) would not result in deemed grant of registration. Assessee will have to file a Writ to compel CIT to consider application

Providing that an application should be disposed of within a period of six months is distinct from stipulating the consequence of a failure to do so. Laying down a consequence that an application would be deemed to be granted upon the expiry of six months can only be by way of a legislative fiction or a deeming definition which the Court, in its interpretative capacity, cannot create. That would be to rewrite the law and to introduce a provision which advisedly the legislature has not adopted

ACIT vs. Dhampur Sugar Mill Pvt. Ltd (Allahabad High Court)

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DATE: November 5, 2014 (Date of pronouncement)
DATE: November 14, 2014 (Date of publication)
AY: 2008-09
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CITATION:
S. 14A/ Rule 8D: Interest expenditure attributable to a taxable business cannot be disallowed. Expenditure on creating assets which do not belong to the assessee is revenue expenditure

(i) Once it was duly established that no borrowed funds on which interest was paid had been invested for earning tax free income, no disallowance was permissible under Section 14A. The Tribunal has observed that under Rule 8D(2)(ii), a proportionate

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