Ita/95/2010 Sarala Women Welfare Society v. Director Of Income Tax (Exemption), Kolkata

OD-8 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/95/2010 SARALA WOMEN WELFARE SOCIETY VS. DIRECTOR OF INCOME TAX (EXEMPTION), KOLKATA BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE SUPRATIM BHATTACHARYA Date : 28[th ]September, 2022 Appearance : Ms. Sreetama Biswas, Adv. … for appellant Mr. Tilak Mitra, Adv. …for respondent The Court : This appeal filed by the assessee filed under Section 260A of the Income Tax Act, 1961 is directed against the order dated October 9, 2009 passed by the Income Tax Appellate Tribunal, “C” Bench, Kolkata in ITA No.1370/Kol/09. The appeal was admitted on the following substantial questions of law :- i)Whether the prima facie observation of the order of remand dated 11[th]April, 2008 with regard to the disentitlement of the assessee’s registration as a charitable institution has got any binding force at a later stage or not ? April, 2008 with regard to the disentitlement of the assessee’s registration as a charitable institution has got any binding force at a later stage or not ? ii)If not, whether on a true and proper construction of the provisions of Sections 2(15), 11, 12A and 12AA of the Income Tax Act, 1961, the Sections 2(15), 11, 12A and 12AA of the Income Tax Act, 1961, the Tribunal was justified in law in holding that the appellant’s objects were not “charitable purpose” and it was not entitled to registration as a charitable institution under section 12A and its purported findings in that behalf are arbitrary, unreasonable and perverse ?” Learned counsel appearing for the appellant submitted that the appellant does not seek to proceed with the matter for certain personal reasons. In the light of the same, the appeal stands disposed of on the ground that the appellant does not seek to proceed with the matter. Consequently, the substantial questions of law are left open. (T.S. SIVAGNANAM, J.) (SUPRATIM BHATTACHARYA, J.) S.Pal/SN