INCOME TAX REPORTS (ITR)
Volume 354 Part 4 (Issue dated 17-6-2013)
SUBJECT INDEX TO CASES REPORTED IN THIS PART
Charitable purpose --Registration of trust--Tribunal finding registration deemed to have been granted as order passed beyond six months from date of application--Finding not proper if time reckoned from end of month in which application filed--Order not passed beyond six months’ period--Whether registrated deemed to be granted not considered--Commissioner not justified in merely lodging assessee’s application--Matter remanded to Commissioner with directions to pass fresh order on merits--Income-tax Act, 1961, s. 12AA-- Director of Income-tax (Exemption) v . Anjuman-e-Khyrkhah-e-Aam (Mad) . . . 474
Charitable trust --Charitable purpose--Registration of charitable trust--Period of six months provided under sub-section (2) of section 12AA--Not mandatory--Application for registration not considered within six months period--No deemed registration--Income-tax Act, 1961, s. 12AA-- CIT v. Sheela Christian Charitable Trust
(Mad) . . . 478
----Charitable purpose--Registration of charitable trust--Period of six months provided under sub-section (2) of section 12AA--Not mandatory--Non-consideration of registration application within stipulated period--No deemed registration--Income-tax Act, 1961, s. 12AA-- CIT v . Karimangalam Onriya Pengal Semipu Amaipu Ltd.
(Mad) . . . 483
Deduction of tax at source --Commission--Meaning of--Assessee providing cellular mobile telephone services--Appointing franchisees for selling sim and pre-paid cards--Discount allowed by assessee to franchisees constituted commission--Assessee liable to deduct tax at source on such commission--Income-tax Act, 1961, s. 194H-- Bharti Cellular Ltd. v . Asst. CIT (Cal) . . . 507
Donations to charitable institutions --Special deduction--Approval of institution--Renewal of--Trust under obligation to furnish information called for by Commissioner but no such information furnished after five adjournments--Reason that staff of trust busy in examination work--Opportunity given to trust to file such information with certain conditions--Income-tax Act, 1961, s. 80G-- Guru Gobind Singh Educational Society v . CIT (MP) . . . 517
Reassessment --Notice after four years--Conditions precedent--Discount to dealers on pre-paid sim cards and recharge vouchers--Roaming charges paid to telecom operators--Reopening on ground tax not deducted at source--Assessee promptly providing details for both issues and no questions arising from Assessing Officer--No failure on part of assessee to disclose true and full facts--Notice not valid--Income-tax Act, 1961, ss. 147, 148-- Vodafone West Ltd. v . Asst. CIT (No. 1 ) (Guj) . . . 520
Rectification of mistakes --Deduction of tax at source--Revision--Credit for tax deducted at source--Credit not given for failure to produce certificates of deduction--Rectification to give credit on production of certificates--Provision permitting rectification not in force at time of rectification but in force at time of revision by Commissioner--Order of rectification not erroneous and could not have been revised--Income-tax Act, 1961, s. 155(14)-- CIT v . Digital Global Soft Ltd . (Karn) . . . 489
Revision --Commissioner--Condition precedent--Order under revision should not only be erroneous, but such erroneous order should result in prejudice to interests of Revenue--Revision on ground gains not long-term capital gains but short-term capital gains--Tribunal computing capital gains and finding order not prejudicial to interests of Revenue--Revision not valid--Income-tax Act, 1961, s. 263-- CIT v . D. G. Gopala Gowda (Karn) . . . 501
----Commissioner--Powers--Conditions precedent--Assessee not claiming refund for non-availability of certificates of tax deduction at source--Certificates produced later and rectification order allowing credit on basis thereof--Commissioner not justified in revising order of rectification on ground assessee did not make claim in return--Income-tax Act, 1961, ss. 154, 263-- CIT v . Digital Global Soft Ltd . (Karn) . . . 489
SECTIONWISE INDEX TO CASES REPORTED IN THIS PART
S. 12AA --Charitable purpose--Registration of trust--Tribunal finding registration deemed to have been granted as order passed beyond six months from date of application--Finding not proper if time reckoned from end of month in which application filed--Order not passed beyond six months’ period--Whether registrated deemed to be granted not considered--Commissioner not justified in merely lodging assessee’s application--Matter remanded to Commissioner with directions to pass fresh order on merits-- Director of Income-tax (Exemption) v . Anjuman-e-Khyrkhah-e-Aam
(Mad) . . . 474
----Charitable trust--Charitable purpose--Registration of charitable trust--Period of six months provided under sub-section (2) of section 12AA--Not mandatory--Application for registration not considered within six months period--No deemed registration-- CIT v. Sheela Christian Charitable Trust (Mad) . . . 478
----Charitable trust--Charitable purpose--Registration of charitable trust--Period of six months provided under sub-section (2) of section 12AA--Not mandatory--Non-consideration of registration application within stipulated period--No deemed registration-- CIT v . Karimangalam Onriya Pengal Semipu Amaipu Ltd. (Mad) . . . 483
S. 80G --Donations to charitable institutions--Special deduction--Approval of institution--Renewal of--Trust under obligation to furnish information called for by Commissioner but no such information furnished after five adjournments--Reason that staff of trust busy in examination work--Opportunity given to trust to file such information with certain conditions-- Guru Gobind Singh Educational Society v . CIT
(MP) . . . 517
S. 147 --Reassessment--Notice after four years--Conditions precedent--Discount to dealers on pre-paid sim cards and recharge vouchers--Roaming charges paid to telecom operators--Reopening on ground tax not deducted at source--Assessee promptly providing details for both issues and no questions arising from Assessing Officer--No failure on part of assessee to disclose true and full facts--Notice not valid-- Vodafone West Ltd. v . Asst. CIT (No. 1 ) (Guj) . . . 520
S. 148 --Reassessment--Notice after four years--Conditions precedent--Discount to dealers on pre-paid sim cards and recharge vouchers--Roaming charges paid to telecom operators--Reopening on ground tax not deducted at source--Assessee promptly providing details for both issues and no questions arising from Assessing Officer--No failure on part of assessee to disclose true and full facts--Notice not valid-- Vodafone West Ltd. v . Asst. CIT (No. 1 ) (Guj) . . . 520
S. 154 --Revision--Commissioner--Powers--Conditions precedent--Assessee not claiming refund for non-availability of certificates of tax deduction at source--Certificates produced later and rectification order allowing credit on basis thereof--Commissioner not justified in revising order of rectification on ground assessee did not make claim in return-- CIT v . Digital Global Soft Ltd . (Karn) . . . 489
S. 155(14) --Rectification of mistakes--Deduction of tax at source--Revision--Credit for tax deducted at source--Credit not given for failure to produce certificates of deduction--Rectification to give credit on production of certificates--Provision permitting rectification not in force at time of rectification but in force at time of revision by Commissioner--Order of rectification not erroneous and could not have been revised-- CIT v . Digital Global Soft Ltd . (Karn) . . . 489
S. 194H --Deduction of tax at source--Commission--Meaning of--Assessee providing cellular mobile telephone services--Appointing franchisees for selling sim and pre-paid cards--Discount allowed by assessee to franchisees constituted commission--Assessee liable to deduct tax at source on such commission-- Bharti Cellular Ltd. v . Asst. CIT (Cal) . . . 507
S. 263 --Revision--Commissioner--Condition precedent--Order under revision should not only be erroneous, but such erroneous order should result in prejudice to interests of Revenue--Revision on ground gains not long-term capital gains but short-term capital gains--Tribunal computing capital gains and finding order not prejudicial to interests of Revenue--Revision not valid-- CIT v . D. G. Gopala Gowda
(Karn) . . . 501
----Revision--Commissioner--Powers--Conditions precedent--Assessee not claiming refund for non-availability of certificates of tax deduction at source--Certificates produced later and rectification order allowing credit on basis thereof--Commissioner not justified in revising order of rectification on ground assessee did not make claim in return-- CIT v . Digital Global Soft Ltd . (Karn) . . . 489
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