SARAFA ASSOCIATION Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This petition has been preferred against the order contained in annexure P-10 passed by the Commissioner of Income-tax, Bhopal rejecting thereby an application for registration of the association under section 12A of the Income-tax Act, 1961. The trust has been admittedly created on May 17, 1976, and an application for registration of the trust under section 12A of the Income-tax Act was made on July 2, 1998. The memorandum of trust is contained in annexure P-2. Learned Commissioner of Income-tax vide order dated January 28, 1999, contained in annexure P-10 held that the claim of the petitioner for registration under section 12A read with section 2(15) of the said Act was not found acceptable. Accordingly, the application under section 12A has been rejected by the impugned order which has been assailed in the present writ petition.

(2.) Shri Sumit Nema, learned counsel appearing for the petitioner contended that in view of the objects described in the memorandum of association contained in annexure P-2, the petitioner is entitled to the registration under section 12A of the Act. Per contra, Shri Rohit Arya, learned senior counsel contended that the impugned order contained in annexure P-10 has been rightly passed and no interference is warranted.

(3.) Considered the submissions and perused the record.