Supreme Court of India
U.P. Forest Corporation and Anr. v. Dy. Commissioner of Income Tax, Lucknow
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What the Court ordered
We hold that the appellant is not entitled to claim exemption from payment of tax under Sections 11 (1 )(a) and 12 of the Act.
Judgment, page 7
From the headnote
Income Tax Act, 1961: ss.11 (J)(a), 12 and J 2A-Assessment of income-Application for registration under s. l 2A pending before Tribunal-Claim for exemption under s.11(1) (a) on the ground that assessee is charitable institution-Assessing Authority holding that it is not charitable institution-Challenge against-Held: For claiming benefit under s. 11 (l)(a), registration under s. l 2A is must-Assessee not registered under s. l 2A hence not entitled to exemption under s. 11 (l)(a)-Tribunal before whom application for registration pending to take up matter on priority basis and decide same
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