The Commissioner Of Income Tax, Thane v. Church Of Our Lady Of Grace

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2170 OF 2010 The Commissioner of Income Tax, Thane..Appellant. Versus Church of Our Lady of Grace..Respondent. Mr.Suresh Kumar for the appellant.None for the respondent. CORAM : J.P. Devadhar & A.A. Sayed, JJ. P.C. : DATE : 20[th] July, 2011. 1.The question raised in this appeal is whether the Income Tax Appellate Tribunal was justified in directing the Commissioner of Income Tax to grant registration to the assessee after lapse of 52 years in contravention of the provisions of Section 12A of the Income Tax Act, 1961. 2.On perusal of the order of the Tribunal, particularly para-10 thereof, it is seen that the Tribunal relying upon the judgment of the Apex Court in the case of Collector of Land Acquisition V/s. N.S. Katiji reported in 167 ITR 475 condoned the delay by recording that since the object of the Trust and genuineness of its activity that it is for religious and charitable purposes, being not in doubt, the registration be granted with effect from 1st April 1973. Since the decision of the Tribunal is based on the decision of the Apex Court, we see no merit to entertain this appeal. The appeal is dismissed with no order as to costs. (A.A. Sayed, J.) (J.P. Devadhar, J.)