{"id":228,"date":"2008-11-09T11:16:14","date_gmt":"2008-11-09T11:16:14","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=228"},"modified":"2008-11-09T11:16:14","modified_gmt":"2008-11-09T11:16:14","slug":"cit-vs-j-k-charitable-trust-supreme-court","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/cit-vs-j-k-charitable-trust-supreme-court\/","title":{"rendered":"CIT vs. J. K. Charitable Trust (Supreme Court)"},"content":{"rendered":"<p><a href=\"http:\/\/www.itatonline.org\/dlmonitor\/download.php?t=f&#038;i=133\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/www.itatonline.org\/images\/download.gif?w=605\" class=\"alignright\" border=\"0\" \/><\/a><\/p>\n<p>Where the High Courts had held in a number of cases that a charitable trust receiving shares of a company by way of donation did not forfeit exemption u\/s 11 and the department had not filed appeals against those judgements and the question arose whether it was permissible for the department to challenge the same in the assessee\u2019s case, HELD:<\/p>\n<p>While merely because in some cases revenue has not preferred an appeal that does not operate as a bar for the revenue to prefer an appeal in another case where there is just cause for doing so or it is in public interest to do so or for a pronouncement by the higher court when divergent views are expressed by the different High Courts, this is <strong>NOT SO<\/strong> in a case where the fact situation in all the assessment years is the same. Where the fact situation is the same, the  revenue cannot prefer an appeal if they have not done so in the other cases. <\/p>\n<p>Note: The principle in <strong><a href=\"http:\/\/itatonline.org\/archives\/?p=74\">C.K. Gagadharan vs. CIT<\/a><\/strong> 304 ITR 61 (SC) was applied.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>While merely because in some cases revenue has not preferred an appeal that does not operate as a bar for the revenue to prefer an appeal in another case where there is just cause for doing so or it is in public interest to do so or for a pronouncement by the higher court when divergent views are expressed by the different High Courts, this is <strong>NOT SO<\/strong> in a case where the fact situation in all the assessment years is the same. Where the fact situation is the same, the  revenue cannot prefer an appeal if they have not done so in the other cases. <\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/archives\/cit-vs-j-k-charitable-trust-supreme-court\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[4,7],"tags":[],"class_list":["post-228","post","type-post","status-publish","format-standard","hentry","category-all-judgements","category-supreme-court"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/228","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/comments?post=228"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/228\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=228"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/categories?post=228"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/tags?post=228"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}