2017 (9) TMI 970

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....iv Tiwari, Advocate For the Respondents : Mrs. Archana Sinha, Advocate JUDGMENT ( Per : Honourable The Chief Justice ) Challenging the order,Annexure-8, dated 29.09.2014, passed by the Commissioner of Income Tax, Patna, cancelling registration and exemption granted to the petitioner-trust under Section 12AA of the Income Tax Act, 1961 (hereinafter referred to as "the Act') and refusing to regi....

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....law laid down by the Hon'ble Supreme Court in the case of Commissioner of Income-tax, Ujjain Vs. M/s Dawoodi Bohra Jamat, [(2014) 364 ITR 31], the issue has been decided by a co-ordinate Bench of this Court by a detailed judgment rendered on 23.11.2016 and the said judgment rendered reads as under: "Learned counsel for the respondents, on the other hand, submits that the show cause in the case of....

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....ands on a higher footing as they have established institutions which are created for the benefit of all sections of society and the religious activities carried out by them are minuscule in comparison to their main activity. Even the rule of 5% would apply only with regard to exemption under Section 80G and not with regard to the registration under Section 12AA or the cancellation thereof. This ....