The Income Tax Appellate Tribunal dismissed the appeal, holding that questions regarding the genuineness of the trust's application of funds fall within the assessment stage, not registration. Viewing the issue as settled law, the High Court found no substantial question of law.
None
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ITA No.166 of 2011
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
ITA No.166 of 2011 Date of decision :18.10.2011
Commissioner of Income Tax – I, Ludhiana
...Appellant
Versus
M/s Spring Dale Educational Society (Regd.) Sherpur Road, Ludhiana ...Respondent
...Respondent
CORAM: HON'BLE MR. JUSTICE HEMANT GUPTA HON'BLE MR. JUSTICE G.S.SANDHAWALIA
HEMANT GUPTA J. (Oral)
The Revenue has raised the following substantial
questions of law:
ITA No.166 of 2011 2
institution had not been applying funds for the purpose of society but for the benefits of the secretary and her relatives who have substantial interest in the society?
The above-said substantial questions of law were also raised in ITA No.701 of 2010 decided on 05.10.2011 wherein it has been held that while granting registration under Section 12 AA of the Income Tax Act, 1961, the genuineness of the Trust are relating to income and expenses to be examined and questions are required to be examined while filing assessment.
In view of the decision of this Court in ITA No.701 of 2010 decided on 05.10.2011, we do not find that any substantial question of law arises for consideration of this Court.
Dismissed.
(HEMANT GUPTA) JUDGE
18.10.2011 sailesh
1 provisions across 1 enactments
Commissioner of Income Tax – I, Ludhiana
M/s Spring Dale Educational Society (Regd.)
HEMANT GUPTA
G.S. SANDHAWALIA
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
