Dy. CIT (Emption) vs. Gujarat State Board of School Text Book

Parties Involved

Facts Summary

The case involves four appeals filed by the Revenue against separate appellate orders passed by the National Faceless Appeal Centre, Delhi. The appeals relate to assessment orders passed under section 143(3) of the Income Tax Act, 1961 for assessment years 2016-17 to 2018-19 and 2021-22. The assessee, a Trust registered under the Bombay Trust Act, 1950, filed its return of income declaring total income nil. The Assessing Officer invoked section 11(4) of the Act, disallowing the exemption claimed by the assessee. The Commissioner of Income Tax (Appeals) allowed the appeal in favor of the assessee, which the Revenue appealed against. The Revenue argued that the assessee's income from business should be taxable under section 11(4) of the Act. The assessee relied on previous judgments and argued that the income was utilized for charitable purposes.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) erred in deleting the addition made by the Assessing Officer under section 11(4) of the Income Tax Act, 1961.
• 2. Whether the Commissioner of Income Tax (Appeals) erred in deleting the addition made by the Assessing Officer under section 11(4) of the Income Tax Act, 1961 without appreciating the fact that the assessee has earned income from profit and gains of business or profession as well as income from other sources.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Precedents Relied Upon

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