{"id":236080,"date":"2010-12-07T00:00:00","date_gmt":"2010-12-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-ananda-social-and-educational-on-7-december-2010"},"modified":"2015-07-26T12:42:31","modified_gmt":"2015-07-26T07:12:31","slug":"the-commissioner-of-income-tax-vs-ms-ananda-social-and-educational-on-7-december-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-ananda-social-and-educational-on-7-december-2010","title":{"rendered":"The Commissioner Of Income Tax vs M\/S Ananda Social And Educational &#8230; on 7 December, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs M\/S Ananda Social And Educational &#8230; on 7 December, 2010<\/div>\n<div class=\"doc_author\">Author: Manjula Chellur Kumar<\/div>\n<pre>'W\n\n{N mg: E-HGH (\u00a73{'}Uf\u20ac'F esp KARNATAKA AT BANG\u00a7;L\u00a7)RE_\n\u00a3.)A\"\u00a7'E;.D THIS 'rm; '7TH my (&gt;1? l}E{3EMB\u00a73R;'_\"2G--{{Q~. :    _\nPRESENT MN ._\"j LT' _\nTHE HONTSLE M1133. JL,:sT: :f*g;;'LA_V%   V'\n_BEL\"'.'{'Wi\u00a3EN: \" % M ' V\n\n1.<\/pre>\n<p> The Co121.mi.sSi&lt;3:&quot;1eri(3f&quot;1i1&lt;::;::{1\u20ac:\u00a7f&#039;Fg1x 7  V<br \/>\n\u00a3&#039;2.R&#039;_.     &quot;\n<\/p>\n<p>Qu\u00e9z\ufb01zm E%3{;g$i\u00a5&lt;i;&#039;,~i.;___ _ ,  V<br \/>\nE3a1;1ga\u00a30i&#039;&quot;a,\u00a7. _v <\/p>\n<p>2. &#8216;}&#8221;%?;\u20ac: \u00a7&#8221;&#8211;)i;:&#8217;ect,01&#8243; Q? fI&#8217;KC(}&#8217;i:11.\u20aci&#8217;~&#8217;..?&#8217;\u00e93X \ufb01ixemptisms),<br \/>\n(1:13. B&#8221;u.}lCE.i.ng,&#8217;,&#8217; V<br \/>\n{&#8216;,)uc:6:1&#8242;;s Road,  _<br \/>\nE\ufb01mlgaiare. &#8221; ~  V &#8230;App\u20ac:11aI1ts<\/p>\n<p>I&#8217; ,,g 91&#8217;\u00a7  :~4[}\u00a7&lt;, s\u00e9srgachaia, Adv.)<br \/>\nf s;&#039;&#8212;-}iIia\ufb01da Sarcial and Educational Trust,<br \/>\nNo.&quot; 24, Kadugondanahalii,<\/p>\n<p>K  &quot; <B>E1\u00a3*ira113. &amp; HG. Shivarartiu, Aciva.)<\/p>\n<p>  &#8216; This ETA is filed undO&#8211;A of I.T.A&lt;:t, 196.1<br \/>\n&quot;&#039;a1*isiI1g out of Qfd\ufb01r date\u00e9 12.09.2007 passccl in {TA<br \/>\nNo.Ei391 \/BN{}\/ 2007&#039;, praying to fermulatze the substa1&#039;1tiai<\/p>\n<p>C{LiffS1Zi.0&#039;{&quot;1S of law stated th\u20ac:1&quot;eiI3 and allow   .<\/p>\n<p>set asida the ord~:::r passed 13}: the ITAT Ban.g&#039;7.:a1o1&#039;\u00e9\u00a7T&#039;wif1 \u00a5&#039;E&#039;A<\/p>\n<p>No.59}\/BNG\/2007, dateci 12.09.2(}O&#039;7 a1&#039;1c&#039;i&quot;&quot;&#039;:.\u00a2&#8217;:1?:;1_\u00a7).t_.Vi\u00e9i)f1VVs),&#8221;A<\/p>\n<p>Ba11ga}0re.\n<\/p>\n<p>This: ITA coming on forTVE1\u00a7ari1igv. &#8216;tgixis  = L&#8217;<\/p>\n<p>Cheiiur, J delivttrecl the f0}1c:aWir1&#8211;g; \u00a5~.<\/p>\n<p>The present    \ufb02ied by \u20ac116<\/p>\n<p>responclentf t1&#8243;z_3s\u00a7t ~ &#8216;f:315\ufb02 .I#;%2gi:3f1&#8217;:\u00a7.\u00a5i&#8217;i\u00a3;_r1  ~ Section 12A 9f the<\/p>\n<p>i23.co1:m3 Ta;\u00a7V__Ac&#8221;t,  __{13_\u00a7:*1&#8217;e_in::i1&#8217;tsx:W_r\u00e9fer1&#8217;ed to as &#8216;the Act&#8217;)<br \/>\nsettking c&lt;ig_1{iQn3ti0&#039;i1. r)fjVd3Tlajg:&amp;iCr Hie periezzd between 19, 1. .1 986<br \/>\nand T1.4.20{)\u00ab.1=..  f+\\ppViare.i:ilyV\u00a7&#039;\u00a731ii1ar app}icai:i(m umirzzr Section<\/p>\n<p>12A of  Act.  for registration on &#039;\u00a79.1.20()2 am} the<\/p>\n<p>&quot;;saine.VC\u00e9\u00e9J31e;&quot; to &quot;1:;e=:. ctonsidsreci by the Dimctoz&quot; cf inxrsme Tax<\/p>\n<p>{ ;\\\u00a7}.;cvi.\u00a7;\\&#039;:..I&#039;\u20ac_}.\u20ac\u00a7Ci.fIC.i cm. merits on 28.6.2002. Similarly<br \/>\n2.23}, \u00e9zonzicmatiozz of deiay was alga rejected as 110<br \/>\n (..\u00a7\u00e93j1_:7.&#039;:$&#039;iC was shown for such delay&#039;. &#039;I&quot;her&amp;af\u00a3\u20ac1&quot;, matter<br \/>\n up befors izh\u00e9t Appeliate &#039;I&#039;1:&#039;ibu1.1aI and 0:2 26,8,2{)()5,<\/p>\n<p>\u00a7:I&quot;\u00a51&#039;:}&#039;\u00a7L1jI&#039;};\u00a72&#039;:i} \u20ac3{).&#039;\ufb01Si{i\u20acf&#039;\u20ac(&#039;1 tht: appeal ii1c~:~&lt;&#039;\u00a3 by the assessse against the<\/p>\n<p>_r{~:fjactTim:2 of the appijca&#039;{:ion \u00e9i\ufb02d <\/p>\n<p>becausct cven\ufb01ma earlier :;\u00a7;3p1iCa.ti0I1 the asssssee h:;i:{&#8216;* S : V&#8217;<\/p>\n<p>31191: 1&#8217;\u20acgiS\u20ac;:&#8217;::tin right from 1980 (.\u00a5I]7\u00a7l&#8217;E?3_}J&#8221;{.&#8217;1.S..&#8217; <\/p>\n<p>4. In {.116 present Case, on act(?01ii1t  I&#8217;e&#8217;jec&#8217;\u20acL1g  cr i:&#8217;3:i\u00e9&#8217;:* <\/p>\n<p>application on 2002, \u00a3316 applifgaf\u00e9gn \u00a361&#8243; mtg; bf: * L&#8217;<\/p>\n<p>rejected S0 also &#8216;aha coizdonation. of_g1V\u00e91ay&#8217;:a\\pp1i&lt;.3atiQ:_1 cg\ufb01xae to be<br \/>\nr\ufb01jectecl for the reasons &#039;&#8211;s\u00a7;%f;tcd&#039;._  vr:\u00e9;s:ljer order. The<\/p>\n<p>1&#039;ejectio.n order of this matt,ez..1$?_e;s taken   the &#039;T.ribuna1<\/p>\n<p>&#039;8.;.&#039;3S\u20ac&#039;SS8a.&#039;3_.\n<\/p>\n<p>ii} rm 591\/200:5  &#8216;  &#8220;ii:is:;u:aa1 held that the<br \/>\nexplmlatigii&#8217;\ufb02air&#8221;i3E\u00a7.Eat\u20ac\u20ac1:\u00a7:A${p}jiiC.\u00a7%iii0.n &#8216;\ufb01f1&#8243;C1Ver Section 12A of the Act<br \/>\nwas to be :v\u00e9i&#8217;c5c:$&#8217;\u00a7:t::V\u20aci  be condotazzd. It 51130 halt?<\/p>\n<p>that regis%:rati\u00a7ji:.. s1101;i3_:iVgi;3nt\u20acd from the igrzstrepticm of the<\/p>\n<p> \u00bb&#8221;i;*1_1st  Effzfszarg; L4;&#8221;\u00a7&#8217;99.9\u00ab&#8217;1&#8243;ci?:.1&#8217;0speC1:ivcl},f, This omisr 9f the<\/p>\n<p>&#8216;.\u00a7&#8217;&#8211;1ji%;:11:?aIV is~.1i:&#8217;w:\u00a7 ::r &#8216;&lt;:1&lt;1_aE3::11ge by revenue &#039;before: us.<\/p>\n<p>I<\/p>\n<p> 1:518;.i,\u00a7&#039;2\u20ac :i&quot;E?{i{iCiiQ11 of the appligtatiorx of 200% was can 11%:<\/p>\n<p>j &#8211; 4g_\u00a7=o:.:,nd :\u00a71.:1f:&#039; i7)i:m&lt;:t01&#039; of &quot;I&#039;a;&lt;; (Exempt:i0z1} hgzd rtijectz\u00e9d the<br \/>\n  in 2002 and sim\ufb02a\ufb02y the rc:asn. for a\ufb02owing me:<br \/>\nx -..:\ufb01\u00a7\u00a3\u00a7:1d;\u00a7:1atio:t: of delay, we are of [ha opinion, that gzresent appeai<\/p>\n<p> to be {iisposed of by I\ufb01\ufb02latldi\ufb01g the matter &#8216;back to the<\/p>\n<p>t.z&#8221;ib1,1:r3.a1 \u00a30 dis;pa:&gt;sc-3 of {TA 591] 2007 aft&#8217;EZS.h. We  .<\/p>\n<p> E01&#8243; 1v3gistra&#8217;\u00a3iic:&gt;n 111&#8217;id61&#8221; Seciagiani-A3 2}i.&#8217; Actf;-.,_QI;1fr&#8217; <\/p>\n<p>frczsm 12002-03 Qnwards and. all caixtgtxltio\ufb01s arse k&#8217;epi&#8217;tjfp(:;1. <\/p>\n<p>AccordiI1g1}-\u00b0, this appgz-11 is \u20ac,1xi$}3rA&gt;:S&lt;.-&quot;._e:i&#039;<\/p>\n<p>N511]-<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court The Commissioner Of Income Tax vs M\/S Ananda Social And Educational &#8230; on 7 December, 2010 Author: Manjula Chellur Kumar &#8216;W {N mg: E-HGH (\u00a73{&#8216;}Uf\u20ac&#8217;F esp KARNATAKA AT BANG\u00a7;L\u00a7)RE_ \u00a3.)A&#8221;\u00a7&#8217;E;.D THIS &#8216;rm; &#8216;7TH my (&gt;1? l}E{3EMB\u00a73R;&#8217;_&#8221;2G&#8211;{{Q~. : _ PRESENT MN ._&#8221;j LT&#8217; _ THE HONTSLE M1133. JL,:sT: :f*g;;&#8217;LA_V% V&#8217; _BEL&#8221;&#8216;.'{&#8216;Wi\u00a3EN: &#8221; % [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,20],"tags":[],"class_list":["post-236080","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Of Income Tax vs M\/S Ananda Social And Educational ... on 7 December, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-ms-ananda-social-and-educational-on-7-december-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Income Tax vs M\/S Ananda Social And Educational ... on 7 December, 2010 - Free Judgements of Supreme Court &amp; 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