Commissioner Of Income Tax ... vs M/S Shivbachan Singh Samajotthan ...
2019 Latest Caselaw 956 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD, LUCKNOW BENCH
 
 

?Court No. - 3
 

 
Case :- INCOME TAX APPEAL No. - 4 of 2019
 

 
Appellant :- Commissioner Of Income Tax (Exemption) Lucknow
 
Respondent :- M/S Shivbachan Singh Samajotthan Charitable Trust Sonebhadra
 
Counsel for Appellant :- Manish Misra
 

 
Hon'ble Ritu Raj Awasthi,J.

Hon'ble Alok Mathur,J.

Affidavit of service is already on record.

Sri Shashank Dhaon has put in appearance on behalf of respondent.

It is agreed between the parties that the substantial questions involved in this appeal is drawing attention of the Larger Bench.

Admit on following substantial questions of law:

(1) Whether the Income Tax Appellate Tribunal is justified in directing the CIT (E) to grant approval of the trust u/S 80G(5) in absence of satisfaction recorded by the registering authority.

(2) Whether on the facts and circumstances of the case learned tribunal is justified in law in directing to grant approval u/S 80G to the applicant trust even when the applicant had failed to coroborate his claim for charitable activities.

(3) Whether the learned tribunal is correct in directing the CIT(E) to grant approval/registration instead of reverting it back in the light of judgment passed by the Hon'ble High Court in the case of CIT, Meerut vs. M/S A.R. Trust, Meerut; because for grant of approval/registration the satisfaction recorded by the registering authority is must.

List after one month showing the name of Sri Shashank Dhaon as counsel for the respondent.

Order Date :- 11.3.2019

psd