2014 (1) TMI 1081

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.... 285 of 2007, Income Tax Appeal No. 286 of 2007, Income Tax Appeal No. 287 of 2007, Income Tax Appeal No. 41 of 2008, Incom - -<br>Income Tax<br>Hon'ble Barin Ghosh, C.J. And Hon'ble U.C. Dhyani,JJ. For the Appellant : Mr. Hari Mohan Bhatia, Advocate For the Respondent : Mr. Mohit Maulekhi, Advocate JUDGMENT Barin Ghosh, C. J. (Oral) All these matters arise out of the same issue bas....

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....ligious purposes or by an institution established wholly for such purposes. 3. In the instant cases, assessees are trusts established wholly for the purposes of imparting education. They received contributions from their pupil for the purpose of imparting education to them. Merely because the assessees made contributions to another trusts, also registered under Section 12A of the Act and becaus....

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....ing Officer was of the view that the assessees are no longer entitled to the registration, it would have been obligatory on its part to bring the same to the notice of the Commissioner for the purpose of de-registration of the assessees. Instead of that, in a most mala fide manner, he assessed the assessees. We are of the view that the Commissioner of Appeals and the Tribunal have concluded the ma....