DIRECTOR OF INCOME TAX (EXEMPTIONS) BANGALORE V. MEENAKSHI AMMA ENDOWMENT TRUST

22046-2011

AI Insights

The case involves the Director of Income Tax (Exemptions) Bangalore as the appellant and Meenakshi Amma Endowment Trust as the respondent. The core issue was related to the tax exemptions granted to the Meenakshi Amma Endowment Trust, which the Director of Income Tax contested. The Supreme Court's decision was influenced by previous judgments that favored similar trusts in tax exemption cases. The court's ruling emphasized the importance of adhering to established legal precedents in tax exemption matters concerning charitable trusts.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 554671 (SC)
• Appeal Type: Supreme court cases
• Pronouncement Date: 01-09-2022
• Other Referred Cases: Ananda Social And Educational Trust v. Commissioner of Income Tax and Another, Director of Income Tax v. Foundation of Ophthalmic & Optometry Research Education Centre
• Laws Referred To: Income Tax Act
• Result in Favour of: Respondent
• Court: SUPREME COURT
• Department Lawyers: AVIRAT KUMAR; SANJAY JHANWAR
• Assessee Lawyers: K M NATRAJ; ARIJIT PRASAD
• Keywords: Assessment; Charitable Trust; Exemptions; Income Tax; Registration cancellation
• Section: 147; 148; 143(3); 153A; 68

Judgement Text

"CIVIL APPEAL NO. 5103 OF 2012 ETC. IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 5103 OF 2012 DIRECTOR OF INCOME TAX (EXEMPTIONS) BANGALORE ETC. APPELLANTS VERSUS MEENAKSHI AMMA ENDOWMENT TRUST ETC. RESPONDENTS W I T H SLP(C) No. 8142/2019, SLP(C) No. 12547/2020, SLP(C) No. 2251/2018, SLP(C) No. 21980/2018, C.A. No. 2979/2016, C.A. No. 17337/2017, C.A. No. 9794/2017, C.A. No. 7139/2018, SLP(C) No. 4840/2019, SLP(C) No. 8761/2019, C.A. No. 1277/2018, SLP(C) No. 29291/2019, SLP(C) No. 29276/2019, SLP(C) No. 29290/2019, SLP(C) No. 20519/2018, C.A. No. 5923/2012, SLP(C) No. 26111/2018, C.A. No. 3577/2020, Diary No(s). 11775/2018, SLP(C) No. 28194/2018, SLP(C) No. 19233/2018, C.A. No. 5468/2013, C.A. No. 5418-5419/2016, C.A. No. 6057/2017, C.A. No. 4996/2018, C.A. No. 8063/2018, AND SLP(C) No. 29258/2018 O R D E R Delay condoned. In view of the judgment of this Court in ‘Ananda Social And Educational Trust v. Commissioner of Income Tax and Another’, [(2020) 17 SCC 254], which judgment has approved the view taken by the Delhi High Court in ‘Director of Income Tax v. Foundation of Ophthalmic & Optometry Research Education Centre’ [(2013) 355 ITR 361], the question of law raised in these matters has to be answered against the Revenue and in favour of the assessee. Accordingly, the appeals and the special leave petitions are dismissed. However, dismissal of these cases would not bar the Assessing Officer from cancelling the 1 Digitally signed by SONIA BHASIN Date: 2022.09.03 16:34:36 IST Reason: Signature Not Verified CIVIL APPEAL NO. 5103 OF 2012 ETC. registration in case he finds that the ‘charitable activity’ was not undertaken, set up or established by the assessee. Pending application(s), if any, shall stand disposed of. ……………………………………………. .J. [SANJIV KHANNA] ……………………………………………. .J. [J.K. MAHESHWARI] NEW DELHI; SEPTEMBER 01, 2022. sb 2 CIVIL APPEAL NO. 5103 OF 2012 ETC. ITEM NO.102 COURT NO.12 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No(s). 5103/2012 DIRECTOR OF INCOME TAX (EXEMPTIONS) BANGALORE ETC. Appellant(s) VERSUS MEENAKSHI AMMA ENDOWMENT TRUST ETC. Respondent(s) WITH SLP(C) No. 8142/2019 (XI) (IA No. 50968/2018 - CONDONATION OF DELAY IN FILING IA No. 45454/2021 - EXEMPTION FROM FILING AFFIDAVIT) SLP(C) No. 12547/2020 (IV-C) SLP(C) No. 2251/2018 (IV-B) SLP(C) No. 21980/2018 (XV) C.A. No. 2979/2016 (IV-C) C.A. No. 17337/2017 (IV-C) C.A. No. 9794/2017 (IV-C) C.A. No. 7139/2018 (III-A) (Lastly listed on 15.01.2019 before the Court of Ld. Registrar and ordered to be listed again on 18.02.2019.) SLP(C) No. 4840/2019 (XV) SLP(C) No. 8761/2019 (IV-B) (FOR ADMISSION and I.R. and IA No.46137/2019-CONDONATION OF DELAY IN FILING) C.A. No. 1277/2018 (XV) SLP(C) No. 29291/2019 (XV) SLP(C) No. 29276/2019 (XV) SLP(C) No. 29290/2019 (XV) 3 CIVIL APPEAL NO. 5103 OF 2012 ETC. SLP(C) No. 20519/2018 (XV) C.A. No. 5923/2012 (IV-C) SLP(C) No. 26111/2018 (XV) C.A. No. 3577/2020 (IV-C) (FOR ADMISSION and I.R. and IA No.78727/2020-CONDONATION OF DELAY IN FILING) Diary No(s). 11775/2018 (XV) (IA No. 54702/2018 - CONDONATION OF DELAY IN FILING) SLP(C) No. 28194/2018 (XI) SLP(C) No. 19233/2018 (IV-A) C.A. No. 5468/2013 (IV-A) C.A. No. 5418-5419/2016 (IV-A) C.A. No. 6057/2017 (IV-A) C.A. No. 4996/2018 (IV-A) C.A. No. 8063/2018 (IV-A) SLP(C) No. 29258/2018 (XV) Date : 01-09-2022 These appeals were called on for hearing today. CORAM : HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE J.K. MAHESHWARI For Appellant(s) Mr. K.M. Natraj, ASG Mr. Arijit Prasad, Sr. Adv. Mr. Syed Abdul Haseeb, Adv. Ms. Praveena Gautam, Adv. Mr. Anuj Srinivas Udupa, Adv. Mr. Nakul Chengappa KK, Adv. Mr. Chitransh Sharma, Adv. Mr. Raj Bahadur Yadav, AOR Mrs. Anil Katiyar, AOR Mr. B. V. Balaram Das, AOR For Respondent(s) 4 CIVIL APPEAL NO. 5103 OF 2012 ETC. Mr. Avirat Kumar, Adv. Mr. Rajat Jariwal, Adv. Mr. Sanjeev Kapoor, Adv. Ms. Shivani, Adv. M/S. Khaitan & Co., AOR Mr. Mahesh Agarwal, Advocate Mr. Ankur Saigal, Advocate Ms. Parul Shukla, Advocate Mr. Sarans Jain, Adv Mr. E. C. Agrawala, AOR Mr. Sanjay Jhanwar, Sr. Adv. Mr. Rajat Sharma, Adv. Mr. Tarun Gupta, AOR Mr. Vipin Gogia, Adv. Ms. Jaspreet Gogia, AOR Mr. Karanvir Gogia, Adv. Mr. Sudhanshu S. Choudhari, AOR Mr. Mahesh Shinde, Adv. Ms. Rucha Pandey, Adv. Mr. K. V. Mohan, AOR Mr. K.V. Balakriahnan, Adv. Mr. Rahul Kumar Sharma, Adv. Ms. Parul Shukla, AOR Mr. Pranjal Shukla, Adv. Mr. Harsh Parashar, AOR Ms. Meghna Tandon, Adv. Mr. A. Tandon, Adv. Mr. Anish Agarwal, AOR Mr. Dushyant Tiwari, Adv. Mr. A. Karthik, AOR Mr. Mayank Nagi, Adv. Mr. Mahna Kalra, AOR UPON hearing the counsel the Court made the following O R D E R Delay condoned. 5 CIVIL APPEAL NO. 5103 OF 2012 ETC. The appeals and the special leave petitions are dismissed in terms of the signed order. Pending application(s), if any, shall stand disposed of. (SONIA BHASIN) (R.S. NARAYANAN) COURT MASTER (SH) COURT MASTER (NSH) [Signed Order is placed on the file] 6 "