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ITEM NO.14 COURT NO.5 SECTION IX
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 21040/2018
(Arising out of impugned final judgment and order dated 25-09-2017
in ITA No. 228/2015 passed by the High Court Of Judicature At
Bombay)
COMMISSIONER OF INCOME TAX (EXEMPTIONS) Petitioner(s)
VERSUS
BHARATI VIDYAPEETH CHAIRMAN Respondent(s)
(FOR ADMISSION and I.R. and IA No.81347/2018-CONDONATION OF DELAY
IN FILING)
Date : 13-07-2018 This petition was called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE A.K. SIKRI
HON'BLE MR. JUSTICE ASHOK BHUSHAN
For Petitioner(s) Mr. A.N.s. Nadkarni, ASG
Mr. D.L. Chidananda, Adv.
Mr. Zoheb Hossain, Adv.
Mrs. Anil Katiyar, AOR
For Respondent(s)
UPON hearing the counsel the Court made the following
O R D E R
Delay condoned.
Proceedings were initiated and tax was imposed against the
respondent on the ground that the exemption granted to the
respondent under Sections 11 and 12 of the Income Tax Act has been
withdrawn. That order was challenged and the Income Tax Appellate
Tribunal
Signature Not Verified
("ITAT") set aside the order and restored the
Digitally signed by
SUSHIL KUMAR
RAKHEJA
Date: 2018.07.13
registration. On that basis, the High Court has set aside the
16:35:31 IST
Reason:
assessment order as well on the ground that the respondent
continues to enjoy the exemption granted under Sections 11 and 12
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of the Income Tax Act.
The submission of the learned Additional Solicitor General
that the Order of the ITAT restoring the registration has been
challenged and the matter is pending in the High Court. In case,
the said appeal is decided in favour of the Department and the
registration is cancelled, it would be open to the petitioner to
take further steps in this matter in accordance with law.
The Special Leave Petition is, accordingly, disposed of.
Pending applications, if any, shall also stand disposed of.
(SUSHIL KUMAR RAKHEJA) (RAJINDER KAUR)
COURT MASTER (SH) BRANCH OFFICER
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