2017 (5) TMI 583

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....er : Honourable Mr. Justice M. R. Shah ) [1.0] RULE. Ms. Mauna Bhatt, learned advocate waives service of notice of rule on behalf of the respondent. [2.0] By way of this petition under Article 226 of the Constitution of India the petitioner - assessee, claiming to a religious and charitable trust, has prayed for an appropriate writ, order or direction quashing and setting aside the impugned ....

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....866/- and the assessee had also accumulated income of Rs. 1,65,177/- being 15% of the total receipt under Section 11(1)(a) of the Act. The assessee also set apart a sum of Rs. 15,50,000/- for specified purposes. However, the assessee did not file Form No.10 evidencing accumulation of Rs. 15,50,000/- as required under the provisions of Section 11(2) of the Act. The return for the year under conside....

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.... Form No.10 itself is defective, and therefore, there is no question of condonation of delay in the defective form. [3.2] Feeling aggrieved and dissatisfied with the impugned order passed by the respondent, the petitioner has preferred the present Special Civil Application under Article 226 of the Constitution of India. [4.0] Having heard the learned advocates appearing on behalf of the resp....

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....ider the application of the petitioner and /or claim of the petitioner under Section 11(2) of the Act afresh by considering rectified Form No.10 in accordance with law for which we have not expressed any opinion whether such rectified Form was permissible or not. However, in any case, the respondent authority was required to deal with rectified Form No.10. [5.0] In view of the above and without....