Commissioner Of Income Tax vs J.K. Charitable Trust

Authority: Supreme Court Date: 2008-11-07 AY: 1972-73, 1973-74, 1974-75, 1975-76, 1976-77, 1977-78, 1978-79, 1979-80, 1980-81, 1981-82, 1982-83 Section: 261, 136 Acts: Income Tax Act 1961, Constitution of India Result: Assessee Citation: (2008) 220 CTR (SC) 105 : (2009) 308 ITR 161 : (2008) 175 TAXMAN 251 : (2008) 15 DTR 41 Justices: Dr. Arijit Pasayat, C.K. Thakker & Lokeshwar Singh Panta, JJ. Appeal No: Civil Appeal Nos. 2092 & 2423 of 2006, 682 of 2007 and 1698 & 1699 of 2008
Whether the Revenue can be precluded from filing an appeal for certain assessment years when it has not filed appeals for other years involving identical disputes --- Held No; Whether the assessee trust was hit by sections 13(1)(c) and 13(2)(a)(f) and (h) of the Income Tax Act, 1961, and thus denied exemption under section 11 --- Held No (following High Court's decision)

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