In The Commissioner Of Income Tax v. Daivadya Hitwardhak Samaj, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is, therefore, dismissed for want of substantial question of law.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.1274 OF 2009
The Commissioner of Income Tax
Vs.
Daivadya Hitwardhak Samaj
..Appellant
..Respondent
Mr.P.S.Sahadevan for appellant.
CORAM :- V.C.DAGA &
J.P.DEVADHAR,JJ. 25TH AUGUST, 2009
DATE :
P.C.
Heard learned Counsel for the parties.
2.The Tribunal has taken a view that the application u/s.13 is within the exclusive domain of the Assessing Officer and not within the purview of the CIT(A) while considering the application for registration u/s.12AA. The view taken by the Tribunal cannot be said to be a perverse view. The appeal is, therefore, dismissed for want of substantial question of law. No order as to costs.
(J.P.DEVADHAR,J.)
(V.C.DAGA,J.)
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