2019-TIOL-1915-HC-MUM-IT
CIT Vs Manekji Mota Charitable Trust
Whether where 71% of the receipts of a trust are being used in furtherance of its stated objectives, the same is sufficient to infer that such trust exists - YES: HC
Whether a partial expense not authorized by the trust is not grounds enough to deny registration & a suitable alternative would be to curtail benefit u/s 11 to such extent - YES: HC
- Revenue's appeal dismissed: BOMBAY HIGH COURT
2019-TIOL-1914-HC-MUM-IT
Menck Gmbh Vs ACIT
Whether it is settled law that re-assessment proceedings are intrinsically conducted for the benefit of the Revenue & so such proceedings can be dropped even if the assessee does not challenge them in the first place - YES: HC
- Assessee's writ petition dismissed: BOMBAY HIGH COURT
2019-TIOL-1913-HC-ALL-IT
Meerut Roller Flour Mills Pvt Ltd Vs CIT
Whether without bringing on record that assessment order passed after scrutiny is erroneous for being passed without application of mind or incorrect application of law, the CIT cannot invoke its powers u/s 263 - YES: HC
Whether partial rejection of assessee's documentary evidence with respect to unsecured loans by the CIT which was accepted by the AO during the scrutiny assessment will justify exercise the powers u/s 263 - YES: HC
- Assessee's appeal allowed: ALLAHABAD HIGH COURT
2019-TIOL-1912-HC-ALL-IT
Sajid Khan Vs PR CIT
Whether without proving the trail of money found to have been received, the onus of the assessee to prove the genuineness of transaction and creditworthiness of the creditor to repel the notion of unexplained investment is not discharged - YES: HC
- Assessee's appeals dimissed: ALLAHABAD HIGH COURT
2019-TIOL-1911-HC-AHM-IT
Shivram Ramchandbhai Patel Vs ITO
Whether in absence of valid controversion with the factual findings of the Revenue forums, no substantial questions of law emerges against the additions - YES: HC
- Assessee's appeal dismissed: GUJARAT HIGH COURT
2019-TIOL-1910-HC-PATNA-IT
Ravindra Kumar HUF Vs CIT
Whether non-production of material in support of agricultural income in response to the notice u/s 133(6) after passing of original assessment order could lead to formation of belief justifying re-opening u/s 147 - NO: HC
Whether re-assessment u/s 147 cannot be carried out to conduct a roving enquiry afterwards where the AO during the original assessment of return filed u/s 139 omits to challenge the submissions of the assessee through other available provisions of the Income Tax Act - YES: HC
- Assessee's writ petition allowed: PATNA HIGH COURT
2019-TIOL-1909-HC-PATNA-IT
St Michaels Educational Association Vs CIT
Whether registration of an Educational Society cannot be cancelled if the CIT omits to record to its satisfaction that the activities of institution are not in accordance with its objective - YES: HC
Whether registration of charitable institution is subject to cancellation u/s 12AA(3) by the CIT on the foundation that its activities are aimed solely for the benefit of Christian community - NO: HC
- Assessee's appeal allowed: PATNA HIGH COURT
