The Commissioner Of Income Tax (Exemptions v. Dudhsagar Research And Development Association

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 404 of 2020 ========================================================= = THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) Versus DUDHSAGAR RESEARCH AND DEVELOPMENT ASSOCIATION ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 for the Opponent(s) No. 1==========================================================CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA andHONOURABLE MR. JUSTICE ILESH J. VORAHONOURABLE MR. JUSTICE ILESH J. VORA Date : 05/01/2021 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. We have heard Mr.M.M. Bhatt, the learned Senior Counsel assisted by Mrs. Mauna M. Bhatt, the Counsel assisted by Mrs. Mauna M. Bhatt, the learned counsel appearing for the appellant – Revenue.Revenue. 2. The Revenue has proposed the following substantialquestionoflawforconsideration of this Court:consideration of this Court: the “Whether on the facts and circumstances of the case and in law, the Appellate Tribunal has erred in allowing the claim of the assessee for carry forward of deficit, ignoring the fact that there is no express provision in the Income Tax Act, 1961 allowing such claim and without appreciating the fact that this would have the effect of granting doubel benefit to the assessee, first as accumulation of income u/s. 11(1)(a) or Corpus donation u/s. 11(1)(d) in earlier/current year, case and in law, the Appellate Tribunal has erred in allowing the claim of the assessee for carry forward of deficit, ignoring the fact that there is no express provision in the Income Tax Act, 1961 allowing such claim and without appreciating the fact that this would have the effect of granting doubel benefit to the assessee, first as accumulation of income u/s. 11(1)(a) or Corpus donation u/s. 11(1)(d) in earlier/current year, C/TAXAP/404/2020 ORDER or exempt income u/s. 10(34) and then as application of income u/s. 11(1)(a) in subsequent years which is legally not permissible ? 3. In view of the order passed by this Court in the case of Commissioner of Income Tax (Exemptions) case of Commissioner of Income Tax (Exemptions) Vs. Padma Education and Welfare Society (Tax Appeal No.327 of 2020, decided on 12.10.2020], the question of law as proposed in this appeal is no longer res integra. Appeal No.327 of 2020, decided on 12.10.2020], the question of law as proposed in this appeal is no longer res integra. 4. In view of the above, this appeal fails and is hereby dismissed. hereby dismissed. (J. B. PARDIWALA, J) SUCHIT (ILESH J. VORA,J)