The Commissioner Of Income Tax (Exemption),Kolkata v. Avadh Bihari Charitable Trust
High Court
29 Nov 2021 In favour of: Assessee
Forum / Bench
High Court · calcutta_original_side
Parties
The Commissioner Of Income Tax (Exemption),Kolkata v. Avadh Bihari Charitable Trust
Date of order
29 Nov 2021
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax (Exemption),Kolkata v. Avadh Bihari Charitable Trust, the High Court (2021) dismissed the appeal. The decision went in favour of the assessee.
Decision: The said submission made by thelearned standing counsel based on the communication dated 12[th] November,2021 is placed on record and the appeal stands dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
OD-6
ORDER SHEETITA/120/2019IN THE HIGH COURT AT CALCUTTASpecial Jurisdiction (Income Tax)ORIGINAL SIDE
THE COMMISSIONER OF INCOME TAX (EXEMPTION),KOLKATAVSAVADH BIHARI CHARITABLE TRUST
BEFORE:
The Hon'ble JUSTICE T. S. SIVAGNANAM
And
The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA
Date : 29 November, 2021
Appearance: Mr. Radhamohan Ray, Adv.Mr. S. Lamba, Adv.…For the AppellantMr. Tilak Mitra, Adv.…For the Respondent
The Court : This appeal of the revenue filed under Section 260A of theIncome Tax Act (the ‘Act’ in brevity) is directed against the order dated 14[th] June,2018 passed by the Income Tax Appellate Tribunal, A-Bench, Kolkata (the‘Tribunal’) in ITA No.1794 & 1795/Kol/2017.
The revenue has raised the following substantial question of law for
consideration :
“a)Whether on the facts and circumstances of the case the LearnedIncome Tax Appellate Tribunal erred in law in holding that criteria ofsatisfaction for granting registration to the respondent under Section12AA ofthe Income Tax Act, 1961 is limited to verification of objects?”
We have heard Mr. Radhamohan Ray, learned standing counsel for theappellant/ revenue and Mr. Tilak Mitra, learned counsel for therespondent/assessee.
The learned standing counsel appearing for the appellant/revenue hasplaced before us the communication addressed to him from the Income TaxOfficer (Exemptions) Kolkata dated 12[th] November, 2021 stating that this appealhas been filed in an issue of denial of registration under Section 12AA(1) of theAct due to lack of activities on the part of the trustees. Referring to the decisionof the Hon’ble Supreme Court in the case of Ananda Social & Educational TrustVs. Commissioner of Income Tax (2020) 114 Taxmann.com 693 (SC), theDepartment seeks to withdraw this appeal. The said submission made by thelearned standing counsel based on the communication dated 12[th] November,2021 is placed on record and the appeal stands dismissed.
(T. S. SIVAGNANAM, J.)
(HIRANMAY BHATTACHARYYA, J.)
S.Das/S.De
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