The Commissioner Of Income Tax ... vs Shree Saraswati Education And ...
2021 Latest Caselaw 13141 Guj

     C/TAXAP/202/2021                            ORDER DATED: 01/09/2021




            IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                        R/TAX APPEAL NO. 202 of 2021

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         THE COMMISSIONER OF INCOME TAX (EXEMPTIONS)
                           Versus
       SHREE SARASWATI EDUCATION AND CHARITABLE TRUST
=============================================
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
       and
       HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI

                             Date : 01/09/2021

                                ORAL ORDER

(PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA)

1. We have heard Mrs. Mauna Bhatt, the learned Senior Standing Counsel appearing for the appellant.

2. This Tax Appeal is admitted on the following substantial questions of law:

"[A] Whether on the facts and circumstances of the case and in law, the Appellate Tribunal is justified in allowing registration u/s.12AA to the assessee disregarding the fact that the assessee trust is involved in the commercial activity in the grab of education activity mainly involved in making profit?

[B] Whether on the facts and in the circumstances of the case and in law, the Appellate Tribunal is justified in granting registration u/s.12AA without appreciating that there is no provision of deemed registration if the order is passed after expiry of six months?

[C] Whether on the facts and circumstances of the case and in law, the Appellate Tribunal is justified in granting registration u/s.12AA ignoring the judgment of this Hon'ble

C/TAXAP/202/2021 ORDER DATED: 01/09/2021

Court in the case of CIT(E) vs. Addor Foundation (2020) 117 taxmann.com 359(Guj.) wherein it has been held that deemed registration cannot be granted on the ground that the application filed by the Trust under Section 12AA is not decided, for any good reason, within a period of six months from the date of filing?

3. As all the three questions as proposed by the revenue are covered by the decision of this Court, let this appeal be notified for final disposal after two weeks on the top of the board.

5. Let Notice be issued to the respondent - assessee.

(J. B. PARDIWALA, J)

(VAIBHAVI D. NANAVATI,J)

NEHA