REGENT COMPUTRONICS PVT. LTD.

COMMR. OF INCOME-TAX, U.P., LUCKNOW Appellant

V/S

RADHASWAMI SATSANG SABHA Respondents

Referred Judgements :-

MORICE V. BISHOP OF DURHAM [REFERRED TO]
COCKS V. MANNERS [REFERRED TO]
MAYOR OF MANCHESTER CORPORATION V. MCADAM [REFERRED TO]
LONDON COUNTY COUNCIL V. ATTORNEY-GENERAL [REFERRED TO]
THE INCOME-TAX COMMISSIONERS V. PEMSEL [REFERRED TO]
BOWMAN V. SECULAR SOCIETY LTD. [REFERRED TO]
OPPENHEIM V. TOBACCO SECURITIES TRUST CO. LTD. [REFERRED TO]
GILMOUR V. COATS [REFERRED TO]
TRUSTEES OF WERNHER'S CHARITABLE TRUST V. COMMRS. OF INLAND REVENUE [REFERRED TO]
IN RE MERCANTILE BANK OF INDIA AGENCY LTD. [REFERRED TO]
MINISTER OF NATIONAL REVENUE V. TRUSTS AND GUARANTEE CO. LTD. [REFERRED TO]
COMAN V. GOVERNORS OF THE ROTUNDA HOSPITAL,DUBLIN [REFERRED TO]
BRIGHTON COLLEGE V. MARRIOTT [REFERRED TO]
SCOTTISH FLYING CLUB LTD. V. COMMRS. OF INLAND REVENUE [REFERRED TO]
THE COMMISSIONER OF INCOME-TAX,MADRAS V. THEVARA PATASALA [REFERRED TO]
IN RE TILAK JUBILEE NATIONAL TRUST FUND,BOMBAY [REFERRED TO]
IN RE VALLABHADAS KARSONDAS NATHA' [REFERRED TO]
CHARITABLE GADODIA SWADESHI STORES V. COMMR. OF INCOME-TAX,PUNJAB [REFERRED TO]
CRYSTAL PLACE TRUSTEES V. MINISTER OF TOWN AND COUNTRY PLANNING [REFERRED TO]
COMMR. OF INCOME-TAX,BOMBAY V. GRAIN MERCHANTS' ASSOCIATION,BOMBAY [REFERRED TO]
PURAN ATAL V. DARSHAN DAS [REFERRED TO]
FARMAN ALI KHAN VS. MOHD RAZA KHAN [REFERRED TO]
IN THE MATTER OF LACHHMAN DAS,NARAIN DAS [REFERRED TO]
TRUSTEES OF TRIBUNE PRESS, LAHORE VS. COMMISSIONER OF INCOME-TAX,PUNJAB [REFERRED TO]
BEJOY SINGH DUDHURIA VS. COMMISSIONER OF INCOME-TAX, CALCUTTA [REFERRED TO]
ALL INDIA SPINNERS ASSOCIATION OF MIRZAPUR VS. COMMISSIONER OF INCOME TAX, BOMBAY PRESIDENCY, SIND AND BALUCHISTAN [REFERRED TO]
COMMISSIONER OF INCOME-TAX, BOMBAY PRESIDENCY VS. CURRIMBHOY EBRAHIM AND SONS, LTD [REFERRED TO]
PATEL CHHOTABHAI VS. JNAN CHANDRA BASAK [REFERRED TO]
COMMISSIONER OF INCOME-TAX, BENGAL VS. SHAW WALLACE AND COMPANY [REFERRED TO]

JUDGEMENT

(1.) THIS is a reference under Section 66(1), Income-tax Act, made on behalf of the Commissioner of Income-tax against an order made by the Tribunal that the assessee was entitled to exemption under certain provisions of Section 4(3), Income-tax Act.

(2.) THE assessee is the Dayalbagh Satsang Sabha (hereafter called the Sabha in this judgment). This Sabha is a body registered under the Charitable Societies Registration Act (Act No. 21 of 1860).

(3.) AFTER the decision of the suit by the lower court, the Income-tax Officer of Agra started proceedings against the Sabha for assessment for the year 1936-37 which was followed by assessment for the years 1937-38, 1938-39, 1939-40, 1940-41 and 1941-42. The assessee filed appeals against the assessments before the Appellate Assistant Commissioner who held that the assessee was not entitled to the exemption claimed under Section 4(3). Income-tax Act, though he made certain modifications in the amount assessed. There were appeals filed before the Income-tax Appellate Tribunal, which were dealt with by a common order dated 28-2-1948. The Tribunal held that the Sabha was not assessable to Income-tax and was entitled to claim exemption under Section 4 (3) (1), 4(3) (ia) and 4 (3) (ii) with the result that the orders of assessment passed in all the six years mentioned above were set aside.

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COMMISSIONER OF INCOME TAX Vs. RADHASWAMI SATSANG SABHA

Referred Judgements :-

JUDGEMENT

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