Dismissed

Director of Income-Tax(Exemption) v. World Wide Church of God

Bombay HC25 Mar 2008NMA/882/2005

Case brief

AI extract

What is this about?

The High Court dismissed a Notice of Motion and Income Tax Appeal. The court held that framed questions regarding the interpretation of Sections 11 and 13(1)(c) did not arise because the lower tribunal confirmed findings of fact by the appellate authorities without substance error.

What did the court decide?

The Notice of Motion and the Income Tax Appeal were dismissed with no costs.

Director of Income-Tax(Exemption) Vs World Wide Church of God — Income Tax | Bombay HC (2008)

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 (-1-)

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MGN

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 IN THE HIGH COURT OF JUDICATURE AT BOMBAY

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 ORDINARY ORIGINAL CIVIL JURISDICTION

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r NOTICE OF MOTION NO.882 OF 2005
 WITH

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 INCOME TAX APPEAL LODGING NO.415 OF 2005

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 Director of Income Tax (Exemption)...Appellant

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Vs.

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 M/s.Worldwide Church of God........ Respondent

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 Mr. P.S. Sahadevan for the Appellant.

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CORAM: F.I.REBELLO&
R.S.MOHITE,JJ.
DATED: 25TH MARCH, 2008
P.C.:

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 . There is a delay of 287 days.

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 2. The question of law formulated as under:-

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 Substantial question of law arises in the
 present appeal is the correct interpretation
 of Section 11 and 13(1)(c) of the Income Tax
 Act and as to whether the assessee is
 eligible for exemption under Section 11 of
 the Act and the A.O. is justified in
 invoking the provisions of Section 13(1)(c)
 of the Act."

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 3. The Tribunal in so far as the remuneration
 paid to the three Trustees are concerned in the
 light of the finding recorded by the Commissioner

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 (-2-)

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 (Appeals) and similar amounts for services for the
 previous years were approved by the Revenue found
 that there was no substance in the action of the
 Assessing Officer and confirmed the findings of
 C.I.T. (Appeals). These are purely findings of
 fact and consequently the question to that extent
 would not arise.

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 4. In so far as the finding in the matter of
 receiving donation of Rs.4,27,800/- on capital
 account considering the finding by the
 C.I.T.(Appeals) confirmed the said finding namely
 that the donation was received for the purpose of
 purchase of a car after receiving permission from
 the Ministry of Home Affairs for the use by the
 Trustees and accordingly held that the C.I.T. (A)
 was right that there was no justification in making
 an addition of Rs.4,27,800/-. Similarly, the
 Tribunal confirmed the finding of the C.I.T. (A) in
 the matter of allowing depreciation.

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 5. These are purely findings of fact. The
 question of law as framed would not arise and
 consequently Notice of Motion along with Appeal
 dismissed.

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(R.S.MOHITE, J.)(F.I.REBELLO, J.)

Director of Income-Tax(Exemption) v. World Wide Church of God

Case brief

What is this about?

What did the court decide?

Director of Income-Tax(Exemption) v. World Wide Church of God

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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