REGENT COMPUTRONICS PVT. LTD.

Environment Appellant

V/S

COMMISSIONER OF INCOME TAX Respondents

Referred Judgements :-

RESERVE BANK OF INDIA VS. PEERLESS GENERAL FINANCE AND INVESTMENT CO. LTD [REFERRED TO]
BHARAT PETROLEUM CORPN. LTD. VS. MADDULA RATNAWALLI JT [REFERRED TO]
NEW INDIA ASSURANCE CO. LTD. VS. NUSLI NEVILLE WADIA AND ANR [REFERRED TO]
K L GUPTE PADAMAKAR BALKRISHNA SAMANT INDIA FARMERS PRIVATE LIMITED BOMBAY LAXMISINGH UDITSINGH VS. MUNICIPAL CORPORATION OF GREATER BOMBAY [REFERRED TO]
R DALMIA VS. COMMISSIONER OF INCOME TAX NEW 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]
UNION OF INDIA VS. ARUN JYOTI KUNDU [REFERRED TO]
K N AGRAWAL VS. COMMISSIONER OF INCOME-TAX [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. ROHIT ORGANICSP LTD [REFERRED TO]
BANK OF BARODA VS. H C SHRIVATSAVA [REFERRED TO]
KARNATAKA GOLF ASSOCIATION VS. DIRECTOR OF INCOME TAX EXE [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 upto the asst. yr. 1998 -99, it was exempted under s. 10(22) of the IT Act, 1961, (hereinafter referred to as the 'Act' for short), therefore it did not seek separate registration under s. 12A of the Act, so as to claim exemption under s. 11. Sec. 10(22) being omitted by the Finance Act, 1998, the petitioner applied for registration under s. 12A of the Act, with application), the application was required to be made within one year from the date of creation of establishment of the trust or institution, therefore, condonation of delay was sought in terms of s. 12A(a) proviso (i).

(3.) SEC . 12AA(2) reads as follows :

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ENVIRONMENT Vs. COMMISSIONER OF INCOME TAX

Referred Judgements :-

JUDGEMENT

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