The Vijaypur Public Carrier Operators Union vs. ACIT, Range-3, Gwalior

Parties Involved

Facts Summary

The Vijaypur Public Carrier Operators Union, a charitable society, filed its return of income claiming exemption under section 11 of the Income Tax Act. The Assessing Officer (AO) denied the exemption, stating that the order of the Tribunal treating the Assessee as a charitable trust and thereby eligible for exemption under section 11 of the Act was under appeal before the High Court. The Commissioner of Income Tax (Appeals) (CITA) upheld the AO's order for the same reason. The Assessee appealed to the Income Tax Appellate Tribunal (ITAT), which later granted the Assessee registration under section 12AA of the Act, making it eligible to claim exemption under section 11 of the Act.…

Legal Issues

• 1. Whether the Assessee Society would be eligible for claiming exemption under section 11 of the Act in the facts and circumstances of the instant case.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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