REGENT COMPUTRONICS PVT. LTD.

Society For The Promotion Of Education Adventure Sport And Conservation Of Environment Appellant

V/S

Commissioner Of Income -Tax, Central Respondents

Referred Judgements :-

KAMMINS BALLROOM CO. LTD. V. ZENITH INVESTMENTS (TORQUAY) LTD [REFERRED TO]
RESERVE BANK OF INDIA V. PEERLESS GENERAL FINANCE AND INVESTMENT CO. LTD [REFERRED TO]
BHARAT PETROLEUM CORPORATION LTD. V. MADDULA RATNAWALLI [REFERRED TO]
C.I.T. V. ROHIT ORGANICS (P) LTD [REFERRED TO]
K L GUPTE PADAMAKAR BALKRISHNA SAMANT INDIA FARMERS PRIVATE LIMITED BOMBAY LAXMISINGH UDITSINGH VS. MUNICIPAL CORPORATION OF GREATER BOMBAY [REFERRED TO]
CHET RAM VASHIST VS. MUNICIPAL CORPORATION OF DELHI [REFERRED TO]
PUNJAB LAND DEVELOPMENT AND RECLAMATION CORPORATION LIMITED CHANDIGARH DIVISIONAL CONTROLLER MAHARASHTRA STATE ROAD TRANSPORT CORPORATION AMRAVATI REGIONAL MANAGER WEST ZONE NOW KNOWN AS KANPUR REGION BANK OF BARODA REGIONAL OFFICE LUCKNOW VS. PRESIDING OFFICER LABOUR COURT CHANDIGARH:CHANDRASHEKHAR MARIBHAU DESHMUKH :SECRETARY U P BANK EMPLOYEES UNION C O BANK OF BARODA LATOUCHE ROAD KANPUR :LABOUR COURT RANCHI:NAMDEO:SECRETA [REFERRED TO]
COMMISSIONER OF INCOME TAX MUMBAI VS. ANJUM M H GHASWALA [REFERRED TO]
BALRAM KUMAWAT VS. UNION OF INDIA [REFERRED TO]
MARUTI UDYOG LTD VS. RAM LAL [REFERRED TO]
PRATAP SINGH VS. STATE OF JHAKHAND [REFERRED TO]
DILIP S DAHANUKAR VS. KOTAK MAHINDRA CO LTD [REFERRED TO]
ORIENTAL INSURANCE CO LTD VS. BRIJ MOHAN [REFERRED TO]
NEW INDIA ASSURANCE COMPANY LTD VS. NUSLI NEVILLE WADIA [REFERRED TO]
JAN DAOOD AND CO VS. INCOME TAX OFFICER [REFERRED TO]
AGRAWAL K N VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
BANK OF BARODA VS. H C SHRIVATSAVA [REFERRED TO]

JUDGEMENT

(1.) COUNTER and rejoinder affidavits have been exchanged. We have heard both sides.

(2.) THE petitioner is a Society running a school. The petitioner claims that because up to the assessment year 1998 -99, it was exempted under Section 10(22) of the Income Tax Act, 1961, (hereinafter referred to as the Act for short), therefore it did not seek separate registration under Section 12A of the Act, so as to claim exemption under Section 11.

(3.) SECTION 12AA(2) reads as follows: 12AA(2) Every order granting or refusing registration under Clause (b) of Sub -section (1) shall be passed before the expiry of six months from the end of the month in which the application was received under Clause (a) [or Clause (aa) of Sub -section (1)] of Section 12A.]

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SOCIETY FOR THE PROMOTION OF EDUCATION ADVENTURE SPORT AND CONSERVATION OF ENVIRONMENT Vs. COMMISSIONER OF INCOME-TAX, CENTRAL

Referred Judgements :-

JUDGEMENT

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