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BHARGAV D. KARIA, D. N. RAY
SHRI GUJARAT BHAVSAR SAMAJ – Appellant
Versus
COMMISSIONER OF INCOME TAX (EXEMPTIONS) – Respondent
JUDGMENT :
BHARGAV D. KARIA, J.
1. Heard learned advocate Mr. Jimi S. Patel for the petitioner and learned Senior Standing Counsel Ms. Maithili Mehta for the respondent.
2. Rule returnable forthwith. Learned Senior Standing Counsel Ms. Maithili Mehta waives service of notice of rule on behalf of the respondent/State.
3. Having regard to the controversy involved which is in a narrow compass, with the consent of learned advocates for the respective parties, the petition is taken up for hearing today.
4. By this petition under Article 227 of the Constitution of India, the petitioner has challenged the legality and validity of the order dated 22.03.2019 passed by the respondent Commissioner of Income Tax (Exemption) under section 264 of the Income Tax Act, 1961 (For short “the Act”) as well as order/communication dated 29.03.2017 issued under section 154 of the Act.
5. Brief facts of the case are that the petitioner is a charitable trust registered with Charity Commissioner, Ahmedabad having Registration No. F-227 dated 19.08.1964. Subsequently, the trust was granted registration under section 12AA of the Act on 06.01.1975 and allotted registration no. 64G.71/74. The said trust is running st
The court emphasized the Commissioner's obligation to consider the merits of a revision application under Section 264 of the Income Tax Act, especially in cases of technical errors affecting tax clai....
The court ruled that the Commissioner must consider the merits of a revision application under Section 264 of the Income Tax Act, emphasizing the need for a fair hearing and the inclusion of all rele....
The court established that the Commissioner has the authority to rectify inadvertent mistakes in tax assessments under Section 264, even after the time limit for revised returns has expired.
The main legal point established in the judgment is that the Commissioner should consider the sufficient cause for the delay in preferring the application under Section 264 of the Income Tax Act, esp....
The court established that the powers under Section 264 of the Income Tax Act are broad enough to allow revisions against intimation under Section 143(1), emphasizing the importance of substantial ju....
The jurisdiction under Section 263 of the Income Tax Act is invalid where the conditions for invoking revisional powers are not satisfied and the assessments are time-barred.
The court established that an intimation under Section 143(1) can be treated as an order for revision under Section 264, emphasizing the assessing authority's duty to consider refund claims based on ....
Under Section 263 of the Income Tax Act, a revisional authority must establish both error and prejudice, and cannot act without due compliance with principles of natural justice.
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