2011 (12) TMI 83

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..... law propounded by the assessee trust falls down. - the assessee is not entitled for retrospective registration. - Decided against the assessee.
DR. O.K. NARAYANAN, HARI OM MARATHA, JJ. T.N. Seetharaman for the Appellant. Anirudh Rai for the Respondent. ORDER Dr. O.K. Narayanan, Vice-President - This appeal is filed by the assessee. The appeal is directed against the order of the Commissioner of Income-tax-I, at Madurai dated 4-10-2010. 2. In the present case, the assessee had applied for registration under section 12AA of the Income-tax Act, 1961, in the status of a charitable institution. The application for registration was filed after a delay of 21 years, 9 months and 7 days. According to the Commissioner of Income-tax, the d .....

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..... . It was registered on 24-1-1983. The declared objects of the assessee are providing adult education, community development especially in rural areas and also providing education and healthcare and self employment to rural women. The assessee is getting grants from foreign countries and accordingly the assessee is complying with the provisions of Foreign Contributions (Regulations) Act, 1976 (FCRA). 6. It is the case of the assessee that the assessee is registered under the Tamil Nadu Societies Registration Act, 1975 and has obtained approval under the Foreign Contributions (Regulation) Act, 1976 and the assessee is carrying on charitable activities in rural areas and therefore it was under a bona fide belief that its income will be exempt .....

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..... d total adherence to the rule is likely to lead to unjust consequences in many cases. It is in order to counter-balance such a rule that the law itself has recognised the concept of mistake of law. 9. The assessee society being an artificial juridical person, it cannot suo motu think or act. It thinks through its trustees. It is seen from the order of the Commissioner of Income-tax that the secretary of the assessee society himself is a lawyer. It is also seen that the assessee society is availing the services of chartered accountants. When this is the case, we are of the view that the theory of ignorance of law propounded by the assessee trust falls down. The assessee has been registered under the Tamil Nadu Societies Registration Act, 19 .....

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