In Tax Appeal v. Krishna Chandra Gandhi Jan Shiksha Nyas, Shukla Colony, Ranchi

IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No. 6 of 2012 With Tax Appeal No. 7 of 2012.---The Commissioner of Income Tax,Ranchi......................Appellant(In Tax Appeal No. 6 of 2012)The Commissioner of Income Tax,Hazaribagh......................Appellant (In Tax Appeal No. 7 of 2012) VersusKrishna Chandra Gandhi Jan ShikshaNyas, Shukla Colony, Ranchi ......... ......Respondent(In Tax Appeal No. 6 of 2012)Kundan Jan Vikas Samiti, Chandni Chowk,Makhol, Surajpura, Hazaribagh............Respondent(In Tax Appeal No. 7 of 2012) --- CORAM:HON'BLE THE CHIEF JUSTICEHON’BLE MR. JUSTICE ALOK SINGH --- For the Appellant : Mr. Deepak Roshan, Advocate.For the Respondent: None.--- Order No. 09. Dated: 7th February, 2013. Though both the Tax Appeals were admitted on 17.12.2012 but it appears that inadvertently questions of law have not been mentioned in the order. Today we considered the matter afresh and we find that the following substantial questions of law are involved in these two tax appeals:- (i)Whether on the facts and in the circumstances of the case, the learned ITAT was correct in law in quashing the order under section 12AA (3) of the Income Tax Act, 1961 passed by the CIT without going in depth the basis of rejection taken by CIT? (ii)Whether on the facts and in the circumstances of the case, the learned ITAT was correct in not appreciating the issues raised by CIT that a Trust must be constituted for charitable or religious purposes? (iii)Whether on the facts and in the circumstances of the AKS.Cp.2. case, the Id. ITAT is correct in passing a common order involving other assesses having having different issues?List both the appeals under the heading "Hearing" at its own turn along with Tax Appeal Nos. 4 and 5 of 2012. (Prakash Tatia, C.J.) (Alok Singh, J.)