Back
G. S. KULKARNI, SOMASEKHAR SUNDARESAN
Purandhar Technical Education Society – Appellant
Versus
Commissioner of Income Tax (Exemption), Pune – Respondent
| Table of Content |
|---|
| 1. factual background on registration application. (Para 2 , 4 , 5 , 6 , 7) |
| 2. petitioner's contention is valid as previous registration remains unaffected. (Para 9) |
| 3. arguments regarding necessity of application. (Para 10 , 11 , 12) |
| 4. discussion on case law regarding deemed registration. (Para 13 , 14) |
| 5. court's analysis on necessity of fresh application. (Para 16 , 17 , 18) |
| 6. understanding binding precedent and legal application principles. (Para 19 , 20 , 21 , 22 , 23) |
| 7. final orders and implications for the petitioner. (Para 24 , 25) |
JUDGMENT :
G. S. Kulkarni, J.
1. Rule. Rule made returnable forthwith. By consent of the parties, heard finally.
2. The petitioner, a Public Charitable Trust registered under the Societies Registration Act 1860, is before the Court in the present proceedings instituted under Article 226 of the Constitution, assailing an order dated 31 March, 2023 passed by respondent no.1, whereby the petitioner’s application filed under the provisions of Section 12 A(1)(ac)(i) of the INCOME TAX ACT , 1961 (for short, “the Act”) for registration of the petitioner under Section 12 AB, which would entitle the petitioner to avail the benefit of Sections 11
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
