The Commissioner Of Income Tax (Central), Nagpur v. Shri Shivaji Education Society, Amravati

1/2 IN THE HIGH COURT OF JUDICATURE AT BOMBAYNAGPUR BENCH : NAGPUR Income Tax Appeal (itl) No. 27 of 2011 The Commissioner of Income Tax (Central), Nagpur ...Versus... Shri Shivaji Education Society, Amravati. Office Notes, Office Memoranda of Coram, appearances, Court's orders Court's or Judge's ordersor directions and Registrar's orders. Mr. Anand Parchure Advocate for Appellant. Mr. K.P. Dewani Advocate for Respondent. …. CORAM: B.P. DHARMADHIKARI & A.B. CHAUDHARI, JJ. DATED : 02.02.2012. Heard Advocate Parchure for the appellant and Advocate Dewani for the respondent. Perused the order passed by the Commissioner of Income Tax (Central) refusing registration to the respondent/institution under Section 12AA of the Income Tax Act after recording finding of surplus generation. In assessee's appeal before Income Tax Appellate Authority, the I.T.A.T. has considered all the three activities, namely running of swimming pool, production centre, printing press and agricultural income and found that those activities could not have been considered as 22itl27.11.odt /TA/ independent activities carried out by the assessee with profit motive. The dominant object of the assessee of advancing the cause of education has been accepted. Mr.Parchure has, however, invited our attention to paragraph 6 of the appeal-memo which discloses the fact of search and seizure operation under Section 132 of the Income Tax Act on 2.8.2007. This portion has not been looked into either by the Commissioner of Income Tax or Income Tax Appellate Authority. Mr.Dewani has pointed out that the claim under Section 12AA of the Act was for the period commencing from 1.4.2008 and we find it correct. In this situation, we do not find any substantial question of law arising in the matter. Appeal is rejected. No costs. Judge Judge