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...of ships in the international traffic were not taxable in India after the issuance of DIT certificate for the assessment year 2001-02. It was therefore, held that the assessee cannot be said to be...DIT certificate for the assessment year under consideration and there is no finding by the Assessing Officer that such certificate was withdrawn during the currency of year. Section 207 provides that...issued DIT certificate for the year in question to the assessee, there was obviously a bona fide belief on the part of the assessee that its income is exempt from tax and there is no liability for...
....5. The assessee's case is that it was under an impression that no advance tax is required to be paid and the tax liability is Nil for the specific reason that DIT relief certificate was issued by...:"I have examined the AR's arguments. It is clear that the DIT Relief certificate was issued by the AO to the appellant which created an impression in the mind of taxpayer that no advance tax is...these circumstances. I have perused his order and I am in agreement with him that in view of the 100% DIT Relief certificate having been issued the appellant could not anticipate his liability to pay...
....5. The assessee's case is that it was under an impression that no advance tax is required to be paid and the tax liability is Nil for the specific reason that DIT relief certificate was issued by...:"I have examined the AR's arguments. It is clear that the DIT Relief certificate was issued by the AO to the appellant which created an impression in the mind of taxpayer that no advance tax is...these circumstances. I have perused his order and I am in agreement with him that in view of the 100% DIT Relief certificate having been issued the appellant could not anticipate his liability to pay...
...filed an sic. a fresh application for Registration on 30.03.2013/17.05.2013 which has been duly accepted by the DIT(E), Ahmedabad and Registration Certificate having No. DIT (E)/AHD/12AA/SSMMMDST/332/2013...ground of appeal pending as all the Registration Certificate has been granted by the DIT (E), Ahmedabad. Copy of the said order is enclosed herewith.”3. The learned DR conceded to the...A. Mohan Alankamony:— These two appeals by the same assessee are preferred aggrieved of the different orders of the learned DIT (Exemptions), Ahmedabad in (i) appeal No. DIT(E)/AHD/12AA...
...filed an sic. a fresh application for Registration on 30.03.2013/17.05.2013 which has been duly accepted by the DIT(E), Ahmedabad and Registration Certificate having No. DIT (E)/AHD/12AA/SSMMMDST/331/2013...ground of appeal pending as all the Registration Certificate has been granted by the DIT(E), Ahmedabad. Copy of the said order is enclosed herewith.”3. The learned DR conceded to the...A. Mohan Alankamony:— These two appeals by the same assessee are preferred aggrieved of the different orders of the learned DIT (Exemptions), Ahmedabad in (i) appeal No. DIT(E)/AHD/12AA...
..., cancelling the certificate issued under section 80G, of the Income Tax Act, 1961 (for short “the Act”), on the following grounds:—“1. The DIT(E) has erred in law and on facts in passing the...of certificate under section 80G on merits.4. After considering the rival submissions and also on a perusal of the impugned order, we find that the learned DIT(E) has cancelled the...matter back to the file of the DIT(E), to examine the conditions laid down in section 80G(5) and if such conditions are fulfilled then the certificate issued under section 80G, should not be cancelled. It...
...of carrying out regular shipping operations and not as a slot arrangement. 2.5 The ld.AO failed to appreciate that the respondent Company has obtained 100% DIT relief certificate and hence, the...earnings made under the said vessels are rightfully covered under the said DIT certificate and exempt from tax. Inspite of DIT relief certificate certain vessels are not considered for relief...any other person on his behalf. Sub-section (6) provides that a port clearance certificate shall not be granted to the ship until the Collector of Customs is satisfied that the tax assessable under...
...% DIT relief certificate and hence, the earnings made under the said vessels are rightfully covered under the said DIT certificate and exempt from tax. Inspite of DIT relief certificate certain...the filing of the return and payment of the tax by any other person on his behalf. Sub-section (6) provides that a port clearance certificate shall not be granted to the ship until the Collector of...
...has been duly accepted by the DIT(E), Ahmedabad and Registration Certificate having No. DIT
(E)/AHD/12AA/SSMMMDST/332/2013-14 dated 28.05.2013 / DIT (E)/ AHD/80G (5...pending as all the Registration Certificate has been granted by the DIT (E), Ahmedabad. Copy of the said order is enclosed herewith."
3. The learned DR conceded to the...
PER A. MOHAN ALANKAMONY: These two appeals by the same assessee are preferred aggrieved of the different orders of the learned DIT (Exemptions), Ahmedabad in (i) appeal No...
...30.03.2013 / 17.05.2013 which has been duly accepted by the DIT(E), Ahmedabad and Registration Certificate having No. DIT
(E)/AHD/12AA/SSMMMDST/331/2013-14 dated...remains no ground of appeal pending as all the Registration Certificate has been granted by the DIT(E), Ahmedabad. Copy of the said order is enclosed herewith."
3. The...E R
PER A. MOHAN ALANKAMONY: These two appeals by the same assessee are preferred aggrieved of the different orders of the learned DIT (Exemptions...
...renewal certificate in the name of The Permanent Famine & Relief Fund Trust, The Chari table Dispensary Maintenance Fund Trust and The Chari table Dispensary building Fund. The DIT (E), however, noted...Registration u/s 80G from time to time in the same name and on the basis of the same certificate u/s 12A and therefore, there was no reason for the DIT (E) to reject the renewal certificate. It was pointed out...get certificate u/s 12A rectified. We, therefore, set aside the order of the DIT (E) and restore the matter to him for fresh consideration after allowing the assessee opportunity to get certificate u...
...that the learned DIT(E) has cancelled the certificate / recognition under section 80G, on the same lines and reasoning on which the registration under section 12A, was cancelled vide order passed under...be given or renewed. Thus, we restore this matter back to the file of the DIT(E), to examine the conditions laid down in section 80G(5) and if such conditions are fulfilled then the certificate issued...) proceedings
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for cancelling the certificate under section 80G. The learned DIT(E) will provide due and sufficient...
...certificate No DIT (E)/35/8E/225/82-83 dated 29.4.2005 comencing from original Exemption to Shree Sardarshahar Goushala Samity, C/o Sri Nandlal Goenka, 181/B, Chitranjan Avenue, Kolkata-7...11.3.1998 (v) DIT (E)/620/8E/225/82-83 dated 10.11.1995 (vi) DIT (E)/8E/225/82-83 dated 29.7.1992 (vii) DIT (E)/8E/225/82-83/3580 dated 6.11.1991.
2. Certificate of registration...nos.
(i) DIT (E)/35/8E/225/82-83 dated 29.4.2005 (ii) DIT (E)/1097/8E/225/82-83 dated 22.1.2004 (iii)I DIT (E)/1116/8E/225/82-83 dated 25.1.2001 (iv) DIT (E)/990/8E/225/82-83 dated...
...in Form No. 10G on 26.7.2007 for issuing certificate u/s. 80G of the Income tax Act, 1961 (the Act). The DIT(E...delayed application in the month of July, 2007 the certificate of approval can be granted from the date of application. The DIT(E) while observing that there may be mistake in the case of Shree Kutchhi...the assessee's claim for granting certificate u/s. 80G w.e.f 1.4.2007 in place of effective date 26.7.20072. Briefly stated facts of the case are that the assessee filed an application...
...Commissioner has over stepped his limits. He prayed that condition no. 11 imposed by the Ld. DIT (Exemptions) be expensed from the certificate. 4. Ld. DR on...certificate issued by the DIT. 6. In the result, appeal of the assessee is allowed. Order pronounced in the open court on 11.2.2011. Sd/- [K.G. BANSAL] [RAJPAL YADAV] ACCOUNTANT...out that Ld. DIT has made an analysis of assessees activities and was satisfied that the society deserves to be granted a registration u/s 12AA of the Act. Ld. DIT while granting the registration had...
...the assessee who is a Trust registered under section 12A of the Act had filed application dated 8.4.2009 before the DIT(E) for grant of certificate under section 80G of the Act. DIT(E) after...accordingly requested that certificate may be granted. DIT(E) however did not accept the contentions raised. It was observed by him that there was no provisions to condone any infringement of the...Rajendra Singh, A.M:— This appeal by the assessee is directed against the order dated 23.11.2009 of Director of Income tax (Exemption) [DIT(E)] under...
...the assessee who is a Trust registered under section 12A of the Act had filed application dated 8.4.2009 before the DIT(E) for grant of certificate under section 80G of the Act. DIT(E) after...accordingly requested that certificate may be granted. DIT(E) however did not accept the contentions raised. It was observed by him that there was no provisions to condone any infringement of the...Rajendra Singh, A.M:— This appeal by the assessee is directed against the order dated 23.11.2009 of Director of Income tax (Exemption) [DIT(E)] under...
..., we note that the assessee moved an application for renewal of certificate u/s 80G on 11.01.2007 After issuing the initial notice on 26.4.2007, the DIT did not proceed with the matter till the end of...Vijay Pal Rao, J.M:— This appeal by the assessee is directed against the order dated 31.12.2010 of the DIT (Exemption) for the A.Y 2007-08, whereby the renewal of registration u/s 80G was...the Income Tax Act. The assessee was also granted certificate u/s 80G which was valid up to 31.03.2006 The assessee made an application on 11th Jan. 2007 for grant of certificate u/s 80G. The...
.... Director of Income-tax (Exemption) in the matter of renewal of certificate. Hence, the order passed by the Ld. DIT(E) may be set aside. On the other hand, the Ld. DR placed reliance on the order of the Ld...D.K Tyagi, J.M:— This appeal filed by the assessee is directed against the order passed by the Ld. DIT(E), Kolkata dated 22.09.2010 for Assessment Year 2010-11 in rejecting the assesee's...application for renewal of exemption u/s. 80G(5)(vi) of the I.T Act, 1961.2. Facts in brief are that the Ld. DIT(E) rejected the assessee's application for renewal of exemption u/s. 80G...
...the Ld. DIT(E) and contended that clause (vi) of sub-section (5) of 80G states that the exemption certificate will be issued in accordance with the rules made in this behalf...there is no modification of the said rule, it is contended by him that the impugned certificate issued by the Ld. DIT(E) does not require any modification. 5. After hearing the rival...Per D. K. Tyagi, JM ( . . , ) The assessee is aggrieved by the order of the Ld. DIT(E), Kolkata dated 07.04.2010 on the following sole ground : For that in the facts and circumstances of...