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TMI Blog2014 (1) TMI 1081X X X X Extracts X X X X X X X X Extracts X X X X ..... es made contributions to another trusts, also registered under Section 12A of the Act and because, in some of the years, their revenue was more than their expenditure, despite non-cancellation of their registration under Section 12A of the Act - the assessees are no longer entitled to the registration, it would have been obligatory on its part to bring the same to the notice of the Commissioner f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ese appeals are taken up together and decided by this common judgment. 2. Section 13 of The Income Tax Act, 1961 (hereinafter referred to as the Act ) excludes the benefits of Section 11 and also of Section 12 to trust for private religious purposes. Nowhere the appellant urged that the assessee trusts were private religious trusts or were established for private religious purposes. The fact re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... non-cancellation of their registration under Section 12A of the Act, the Assessing Authority, in a most blatant manner, held that the assessees are not entitled to the benefits of Sections 11 and 12 of the Act. That has been corrected by the Commissioner of Appeals and re-affirmed by the Tribunal. The present appeals have been filed without any just reason. The fact remains that, while Section 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing that, for the first time before us, without even taking a plea at any stage, even in the grounds of appeals; it was urged that the assessees were established for private religious purposes. We deplore the practice of making submissions of the hat. 5. The appeals are dismissed. With great efforts, we have restrained ourselves from imposing exemplary costs in the matters. - - TaxTMI - TMIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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