Commissioner Of Income Tax ... vs Sushila Tiwari Shiksha Sansthan
2023 Latest Caselaw 9267 MP

                                                               1
                                        IN THE HIGH COURT OF MADHYA PRADESH
                                                      AT INDORE
                                                           ITA No. 23 of 2023
                                (COMMISSIONER OF INCOME TAX (EXEMPTION) Vs SUSHILA TIWARI SHIKSHA SANSTHAN)



                          Dated : 20-06-2023
                                  Ms Veena Mandlik, learned counsel for the appellant.

                                  Heard on the question of admission and interim relief.
                                  The appeal is admitted on the following substantial question of law:

                                       " Whether on the facts and circumstances of the case, the

                                 ITAT was justified in holding that the Commissioner of Income
                                 Tax can examine the purpose of establishment of Charitable Trust
                                 at the assessment stage and not at the registration stage as
                                 provided u/S 12 AA of the Income Tax Act, 1961, particularly in
                                 the light of the judgment of the Apex Court in the case of New
                                 Noble Educational Society Vs. The Chief Commissioner of
                                 Income Tax 1 and Another [(2022) 45 ITJ 425]? "

                                  Issue notice to respondent on payment of process fee by RAD mode

within seven working days. Notice be made returnable within four weeks.

List after four weeks.

                               (S. A. DHARMADHIKARI)                                             (HIRDESH)
                                        JUDGE                                                      JUDGE

                          sh

Signature Not Verified Signed by: SEHAR HASEEN Signing time: 6/21/2023 10:16:17 AM