NDLI: U.p. Forest Corporation and Anr. Vs. Dy. Commissioner of Income Tax, Lucknow

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Income Tax Act
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
Headnote	Income Tax Act, 1961: ss. 11(1)(a), 12 and 12A - Assessment of income - Application for registration under s. 12A pending before Tribunal - Claim for exemption under s.11(1) (a) on the ground that assessee is charitable institution - Assessing Authority holding that it is not charitable institution - Challenge against - Held: For claiming benefit under s. 11(1)(a), registration under s. 12A is must - Assessee not registered under s. 12A hence not entitled to exemption under s. 11(1)(a) - Tribunal before whom application for registration pending to take up matter on priority basis and decide same expeditiously - Order of High Court remanding the matter in respect of main assessment shall remain in abeyance till matter regarding registration is decided finally by Tribunal.In the instant appeals, the question for consideration was: Whether the assessee-U.P. Forest Corporation was entitled to benefit of exemption under s. 11(1)(a) of the Income Tax Act, 1961, claiming itself as a charitable institution?
Judge	Hon'ble Mr. Justice Ashok Bhan
Neutral Citation	2007 INSC 1194
Petitioner	U.p. Forest Corporation And Anr.
Respondent	Dy. Commissioner Of Income Tax, Lucknow
SCR	[2007] 12 S.C.R. 601
Judgement Date	2007-11-27
Case Number	9432

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U.p. Forest Corporation and Anr. Vs. Dy. Commissioner of Income Tax, Lucknow