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TMI Blog2007 (11) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... r short, the Act ). The Corporation challenged the said notice by filing Writ Petition No. 1568 of 1977 which was disposed of by the High Court by holding that the Corporation was a local authority under Section 10(20) of the Act and was entitled to claim exemption. Since the said order was not challenged by the Revenue, the same became final and remained in force till a contrary view was taken by this Court in respect of Assessment Years 1977-78, 1980-81 and 1984-85 in the case of Commissioner of Income tax, Lucknow v. U.P. Forest Corporation, reported in [1998] 3 SCC 530. 3. For the Assessment Year 1977-78, the Corporation s income was asssed by making some additions of income and deleting some deductions claimed in the return of inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Income Tax Act. Section 3(31) of the General Clauses Act, 1897 defined the said expression which came up for consideration before this Court in the case of Valjibhai Muljibhai Soneji v. State of Bombay, (now Gujarat) [1964] 3 SCR 686 wherein it was held that the definitions given in the General Clauses Act, govern all Central Acts and Regulations made after the commencement of this Act. Following the said decision, this Court held that even though Section 3(3) of the U.P. Forest Corporation Act regards the Corporation as being the local authority but for the purpose of the Act, it would not, in law, make the Corporation a local authority for the purposes of Section 10(20) of the Act. On the question whether the Corporation was to get its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion for registration on the ground that the Commissioner had passed an order in violation of principles of natural justice inasmuch as the appellant-Corporation had not been given an opportunity of hearing and directed the Commissioner to redecide the Corporation s application dated 11th July 1988 for registration after giving an opportunity of hearing to the Corporation. The Commissioner decided against the Corporation against which order an appeal filed by the Corporation before the Tribunal at Lucknow is pending decision. 9. After the matter was remanded by this Court in the case of Commissioner of Income-tax, Lucknow v. U.P. Forest Corporation (supra), the Assessing Authority held that the appellant was not a charitable institution ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sections 11 and 12 shall not apply in relation to income of any trust or institution unless certain conditions are satisfied, one of which is clause (a), the same is reproduced as under: 12A. The provisions of section 11 and section 12 shall not apply in relation to the income of any trust or institution unless the following conditions are fulfilled, namely:- (a) the person in receipt of the income has made an application for registration of the trust or institution in the prescribed form and in the prescribed manner to the Chief Commissioner or Commissioner before 1st day of July 1973, or before the expiry of a period of one year from the date of the creation of the trust or the establishment of the institution, whichever is later: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led by the Revenue also stand dismissed. However, in order to protect the interest of the assessee as well as the Revenue, we direct the Tribunal, before whom the appeals are pending against the order passed by the Commissioner rejecting the application filed under Section 12A of the Act, to take up the matter on priority basis and decide the same as expeditiously as possible without being influenced by any of the findings recorded by the High Court in the impugned order. 15. We make it clear that in the event the matter is finally decided in favour of the assessee, the assessee, viz., the Corporation would be at liberty to get these appeals revived for a decision on merits. Similarly, in case these appeals are re-opened at the instance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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