2014 (11) TMI 16

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....JUDGMENT Antony Dominic , J. This appeal is filed against the order passed by the Income-tax Appellate Tribunal in I.T.A.No.503/Coch/2013 by which, the order passed by the Commissioner of Income-tax rejecting the application made by the appellant for registration under Section 12AA of the Income-tax Act('the Act' for short) was rejected. 2. We heard the learned Senior Counsel for the a....

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....ons of Section 2(15) of the Act and that therefore the Trust is entitled to registration as prayed for.  The learned Senior Counsel also placed reliance on the judgments in Commissioner of Income Tax v. Bar Council of Maharashtra ((1981) 130 ITR 28 (SC), Hiralal Bhagawati v. Commissioner of Income Tax ((2000) 246 ITR 188 (Guj), Coffee Board v. Dy. Commissioner of Agricultural Income Tax (1964....

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.... attracting Section 2 (15) of the Act. The decisions cited by the learned Senior Counsel are all cases where the beneficiaries are persons other than the contributories and therefore the principles laid down in those cases are not applicable to the facts of this case. The learned Senior Counsel also made reference to the list of other institutions which are registered under Section 12AA of the Act....