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The Assam State Textbook Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (2003)87ITD99(Gau.)

..... under section 10(22) and it was held that if the claim of society which was only a financing body was held not to come within the scope of "other educational institutions" as specified in section 10(22) of the act, it would be unreal and hypertechnical as the object of the society was to establish, run, manage or assist colleges or schools or other educational institutions solely for educational purposes and in that regard to raise or ..... to its members nor intends to declare the same in future also but he admitted that the assessee-company is not registered under section 25 of the companies act, 1956, and the memorandum of association and the articles of association of the assessee-company does not restrict the payment of dividend and issue of bonus share to its members. ..... in this case the two questions raised before the high court were ; (i) whether the assessee-society is entitled for claiming exemption under the provisions of section 10(22) of the act even if its funds are being misutilised by the members of the society; and (ii) whether the relief under section 10(22) can well be given to the assessee-society when its ..... the bench and eventually came to the conclusion that the assessee-company did not exist as university or other educational institution as contemplated under section 10(22) of the act as it does not carry on the primary activities of university or educational institution of imparting education but merely runs the business of printing and publishing of textbooks. .....

Shrimanta Shankar Academy Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Guwahati

..... he further submitted that there was no good ground for not treating assessee as a charitable institution extending benefit under section 12a of the act for assessment year 2002-03 when delay in the submission of the application was duly explained and there was no dispute that the assessee-society was a charitable institution existing solely for ..... or section i0(23c)(iiiad) up to assessment year 2001-2002 there was no necessity for obtaining approval under section 12a(a) of the act and the society was under bona fide belief that its total income for the subsequent assessment years i.e.assessment year 2002-2003 was also exempt under section 10(23c(vi) of the act and the application for approval under section 12a(a) was out of abundant caution. ..... a society existing solely for educational purposes and was granted exemption under section 10(22) of the act right upto assessment year 1998-99 when above provision was omitted from the statute. ..... drew my attention to the application dated 23.3.2004 wherein registration under section 12a of the act was sought for assessment year 2002-03 and in the second application the above request was ..... and in fact in not registering the appellant society under section 12aa of the act with effect from the previous year relevant to the assessment year 2002-2003. ..... from the assessment year 1999-2000 to 2001-02 as per amended provisions of the act, the institution comes under the purview of section 10(23)(c)(iii ad) for which details were also filed and no .....

Shrimanta Shankar Academy Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (2007)109TTJ(Gau.)426

..... 2004 to the assessee asking the assessee to explain delay in submission of the application, which reads as under: the application for the purpose of registration under section 12a of the it act, 1961 is required to filed within one year of the date of creation/establishment of the trust. ..... 2002-03 and 2003-04.the assessee moved separate application under section 10(23c) of the act for getting approval as an educational institution to the chief cit and those applications are stated to be still pending with the learned ..... expected from the chief cit that the authority should have passed the order after hearing the assessee within the provisions of the act and reasonable time since the delayed order cannot meet the justice. ..... 2001-02 there was no necessity for obtaining approval under section 12a(a) of the act and the society was under bona fide belief that its total income for the subsequent ..... that how persistent efforts were made to claim exemption by making petitions to the chief cit under section 10(23c) of the act but those petitions remained pending with the learned chief cit. ..... 1 crore under clause (iiiad) of section 10(23c) of the act and it has come under the purview of clause (vi) of section 10(23c) of the act; the society explained that it was not in a position to foresee the fate of its ..... been contended that the learned cit erred in law and in fact in not registering the appellant society under section 12aa of the act with effect from the previous year relevant to the asst. yr. .....

Deputy Commissioner of Vs. Assam Frontier Tea Ltd.

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (1993)47ITD179(Gau.)

..... party, in a manner of speaking and is also at the same time an authority vested with the responsibilities of drawing up the assessment and laying down the correct liability, it would not be in accord with the scheme of the act to impose restrictions on the ambit and the power of the tribunal by such like notions as finality, subject-matter of the appeal and the like. ..... the supreme court, while dealing with the powers of the first appellate authority under section 251(1)(a) of the act held that the appellate assistant commissioner had plenary powers in disposing of an appeal before him and the scope of his power is co-terminous with that of ..... 's case (supra), has taken the view that there is nothing in the income-tax act which restricts the tribunal to the determination of the questions raised before the assessing authority and that it was open to the tribunal to consider all matters relating to the assessment, whether of fact ..... the law regarding the allowability of the surtax liability under section 37 of the act is also in favour of the assessee, as laid down by the hon'ble gauhati high court in the case of doom dooma ..... that was a case, where the assessee claimed deduction under section 84 of the act and it was an admitted position that there were no materials before the income-tax officer to ..... 66 itr 710 again the supreme court held that there was nothing in the income-tax act restricting the tribunal to the determination of questions raised before the departmental authorities. .....

Shankar Narayana Construction Vs. First Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (1991)36ITD431(Gau.)

..... , the assessee's learned counsel sought permission of the bench to submit an additional ground, common to all the years, as reproduced below : the exercise of the jurisdiction by the commissioner under section 263 of the act is without jurisdiction as he has no power under the said section to take any action in regard to escaped income. ..... went on to observe at page 693 (bottom) that if the cost of acquisition of the business undertaking acquired by the government of india under the bcatu act cannot be ascertained, then the undertaking cannot be an "asset" within the meaning of section 45. ..... amongst other things, that if the cost of acquisition of the business undertaking acquired by the government of india under the bcatu act cannot be ascertained, then the undertaking cannot be an "asset" within the meaning of section 45. ..... has also observed that if the finding on this point is against the assessee, the assessee should be given opportunity to exercise his option under section 55(2) of the it act, as applicable to the assessee for the year 1984-85. ..... 429 the hon'ble madras high court on the facts of that case held that the act of waiver is a conscious overt act on the part of the ito and a mere omission or inaction on his part to levy penal interest cannot be construed under any circumstances as an act of waiver. ..... was not a case of escaped assessment and the commissioner had jurisdiction to pass the order in revision under section 34 of the kerala agricultural income-tax act, 1950.29. .....

Asstt. Commissioner of Vs. South Point Montessori School

Court : Income Tax Appellate Tribunal ITAT Guwahati

..... any finding on the contention raised by the respondent that the tribunal has no authority to go behind the finding of the cit(a) in respect of the eligibility of exemption under section 10(22) of the act to the assessee as the revenue has not filed any appeal against the above finding of the c1t(a) 2) whether, on the facts and circumstances of the case, and more particularly in view of ..... was established for the purpose of running a school to earn profits, i hold that the assessments for all these five years had been completed on an erroneous interpretation of section 10(22) of the act, wrong perception of fact and, therefore, accordingly cancelled" and where the reverme has raised the grounds as follows: (1) for that the commissioner of income-tax (appeals) erred in law as ..... by the department, refer the following points of difference to the hon'ble president of the income-tax appellate tribunal under the provisions of section 255(4) of the income-tax act, 1961 for necessary orders as the president may desire: (1) whether on the facts and circumstances of the case and where the cit(a) has cancelled the assessment for all ..... (hyderabad), the purpose of the existence of the assessee society is to be enquired into and found from its constitution only for granting exemption under section 10(22) of the act or any other enquiry is necessary for the aforesaid purpose 7) whether, on the facts and circumstances of the case, an enquiry into the constitution of the assessee society evidence .....

Kaushik Medhi Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (2005)93TTJ(Gau.)1

..... explained by the assessee for which he could not comply with the notices of the ao and keeping in view that the tribunal is the highest fact-finding authority under the scheme of the it act, 1961, and keeping in view that the supreme purpose is to determine the correct taxable income, in the instant, should the tribunal allow the assessee an opportunity to be assessed on the ..... by the assessee for which he could not comply with the notices of the ao and keeping in view that the tribunal is the highest fact-finding authority under the scheme of the it act, 1961, and keeping in view that the supreme purpose is to determine the correct taxable income, in the instant, should the tribunal allow the assessee an opportunity to be assessed on the ..... order, confirmed the action of the learned cit(a) and dismissed the appeal after noting that the ao had issued various notices under sections 143(2) and 142(1) of the act and the assessee failed to produce books of account, details of expenses, vouchers, bank account and other details as called for and the ao was justified to apply the provisions of ..... learned am, as against it, concluded that the department had failed to prove on record that notice under section 142(1) of the act or post-default show-cause notice was actually served on the assessee before completion of the assessment under section 144 of the act and he was of the view that the assessment order was unsustainable and liable to be quashed but after discussing the provisions of .....

income-tax Officer Vs. Gauri Kanta Kalita

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (1990)32ITD79(Gau.)

..... [1965] 55 itr 406, in which on the facts of that case, it was held that service of requisite notice for an assessment on the assessee, is a condition precedent to the validity of any re-assessment under section 34 of the indian income-tax act, 1922, and if the notice issued and served on the assessee was obviously invalid, proceedings were consequently illegal, void and consent cannot confer jurisdiction upon a court if the court has no jurisdiction and re-assessment ..... thayaballi mulla jeevaji kapasi [1963] 47 itr 184 held that the jurisdiction of the ito under section 34 of the indian income-tax act, 1922, did not depend on the issue of a notice though the notice contemplated by section 34, was a condition precedent to the exercise of jurisdiction vested in the ito and, therefore, if the assessee chooses to waive the notice, the ..... the hon'ble assam high court in the case of tansukhrai bodulal v.ito [1962] 46 itr 325 had the occasion to deal with a similar situation under section 34 of the indian income-tax act, 1922, regarding the necessity of giving 30 days' time to the assessee for filing return for re-assessment purpose under section 34. ..... it was also observed in that decided case that service of the notice under section 34(1) (a) of the indian income-tax act, 1922, within the period of limitation being a condition precedent to the exercise of jurisdiction, if the ito is unable to prove that the notice was duly served upon the assessee within the prescribed period, any return .....

income Tax Officer Vs. Patkai Mining and Engg. Co. (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (2002)82ITD109(Gau.)

..... grievance of the revenue is that the cit(a) was wrong in allowing depreciation for the purpose of book profit under section 115j at rates higher than those specified in schedule xiv to the companies act, 1956, and also that the cit(a) was wrong in directing the ao to quantify the amount of unabsorbed depreciation and allow carry forward of the same in accordance with the provisions of section ..... and the learned jm who have heard the captioned appeal, the following question is referred to me : "whether the unabsorbed depreciation has to be quantified and carry forward under section 32(2) of the it act, 1961, by treating section 115j as non-existent or by giving harmonious reading of the entire provisions of section 115j as per the rule of interpretation laid down by the hon'ble jurisdictional high court in the ..... also reported in (1989) 176 itr (st) 230, the cit(a) therefore, observed that it is authoritatively demonstrated before him that it is permissible under the provisions of the companies act, 1956, to provide the commercial depreciation in excess of the rates specified in schedule xiv on the basis of bona fide technical evaluation report.he further observed that it was his opinion ..... after extracting the relevant findings of the learned cit(a) and referring to the legal proposition that the appellate authorities created under the it act have to interpret the entire provisions harmoniously, he has pointed out that the very words used by the first appellate authority to treat the .....

Joint Cit (Asset.), Spl. Range-i Vs. George Williamson (Assam) Ltd.

Court : Income Tax Appellate Tribunal ITAT Guwahati

..... rates in force.section 195 of the act casts obligation on an assessee to deduct tax from the payments made to non-residents which is chargeable to tax under the ..... on these facts therefore, the question is whether the assessee was liable to deduct tax under section 195 of the act & the failure to deduct such tax should result in disallowance under section 40(a)(i) any person responsible for paying to a nonresident, not being a company or to a foreign company, any interest or any other sum chargeable under the provisions of this act shall, at the time of credit of sum income or at the time of payment thereof deduct income tax at the ..... the relevant sections, namely section 5(2) and section 9 of the income-tax act, 1961 not having undergone any change in this regard, the clarification in circular na.23 shall prevails. ..... section 40(a)(i) of the it act provides that in computing business income deduction will not be allowed in respect of amounts paid to non-residents unless the tax is deducted at source.as the assessee failed to deduct tax under section 195 of the act the a.o. .....