(Sanjiv Khanna and J.K. Maheshwari, JJ.)
Civil Appeal No. 5103 of 2012, decided on September 1, 2022
Director of Income Tax (Exemptions) Bangalore etc. ___ Appellants;
v.
Meenakshi Amma Endowment Trust etc. __________ Respondent(s).
With
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
Civil Appeal No. 5103 of 2012; 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
The Order of the court was delivered by
Order
1. Delay condoned.
2. In view of the judgment of this Court in ‘Ananda Social And Educational Trust v. Commissioner of Income Tax’, [(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.
3. Accordingly, the appeals and the special leave petitions are dismissed. However, dismissal of these cases would not bar the Assessing Officer from cancelling the registration in case he finds that the ‘charitable activity’ was not undertaken, set up or established by the assessee.
4. Pending application(s), if any, shall stand disposed of.
Civil Appeal No(s). 5103/2012
Director of Income Tax (Exemptions) Bangalore etc ___ Appellant(s)
v.
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)
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.
(Before Sanjiv Khanna and J.K. Maheshwari, JJ.)
UPON hearing the counsel the Court made the following
ORDER
5. Delay condoned.
6. The appeals and the special leave petitions are dismissed in terms of the signed order.
7. Pending application(s), if any, shall stand disposed of.
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