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IN THE HIGH COURT OF KERALA AT ERNAKULAM
BECHU KURIAN THOMAS
Lisieux Educational Institutions – Appellant
Versus
Additional/Joint/Deputy/Assistant Commissioner Of Income Tax – Respondent
| Table of Content |
|---|
| 1. charitable trust's duty to file returns for exemption (Para 1 , 7) |
| 2. petitioner claims exemption without filing returns (Para 2 , 3 , 4) |
| 3. arguments on filing obligations under tax law (Para 5 , 6) |
| 4. interpretations of tax provisions governing charitable trusts (Para 8 , 9 , 10 , 11 , 12) |
| 5. court concludes on filing requirement for tax exemption (Para 13) |
JUDGMENT :
BECHU KURIAN THOMAS, J.
The question that arises for consideration is whether a charitable institution registered under section 12A of the INCOME TAX ACT , 1961 (for short ‘the Act’) was required to file a return of income for the purposes of claiming the benefit of exemption under sections 11 and 12 of the Act, prior to 2018.
2. Petitioner is a charitable trust rendering educational services and is an assessee under the Act. According to the petitioner, for the assessment years 2015-16 and 2016-17, its entire receipts were applied for charitable purposes and hence it was not necessary to file a return of income. Since petitioner had not filed the return for the aforementioned assessment years, the Income Tax Officer issued a notice under section 148 of the Act proposing to assess the petitioner under s
A charitable institution must file income tax returns to claim exemptions under sections 11 and 12 prior to 2018, as registration alone is insufficient for eligibility.
The requirement of exercising the option within the specified time under section 11(1) of the Income-tax Act is directory, and the assessing authority has the power to condone the delay in exercise o....
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