Supreme Court · 2021 INSC 369 · Decided 2 August 2021
Commissioner of Income Tax (Exemptions), Kolkata v. Batanagar Education and Research Trust
- Court
- Supreme Court of India
- Citation
- 2021 INSC 369 · [2021] 8 S.C.R. 31
- Case number
- CIVIL APPEAL No. 4451/2021
- Decided
- 2 August 2021
- Bench
- UDAY UMESH LALIT, AJAY RASTOGI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 12AA
Headnote
Income Tax Act, 1961: s.12AA - Cancellation of registration of respondent Trust under s.12AA - Statement of the Managing Trust of Trust showed that donations were received by way of cheques out of which substantial money was ploughed back or returned to the donors in thus clearly show that those were bogus donations and that the registration conferred upon it under ss.12AA and 80G of the Act was completely being misused by the Trust - An entity which is misusing the status conferred upon it by s.12AA of the Act is not entitled to retain and enjoy said
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)