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TMI Blog2007 (11) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... ed:- 27-11-2007 - Judge(s) : ASHOK BHAN., ALTAMAS KABIR JUDGMENT-ASHOK BHAN, J.: Leave granted in S.L.P. (C) No. 7476 of 2006. 2. The U.P. Forest Corporation (for short, 'the Corporation'), the appellant NO.1 in Civil Appeal Nos. 9432; 9433; 9435; and 9436 of 2003, was constituted by a notification issued under s. 3 of the U.P. Forest Corporation Act, 1974. In the year 1977, the IT authorities issued a notice to the Corporation to file its return of income for the asst. yr. 1976-77 under the IT Act, 1961 (for short, 'the Act'). The Corporation challenged the said notice by filing Writ Petn. No. 1568 of 1977 which was disposed of by the High Court by holding that the Corporation was a local authority under s. 10(20) of the Act and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o exemption under s. 11(1)(a) of the Act being a charitable institution. 5. Aggrieved by the said order, the Department chose to file special leave petition before this Court wherein leave was granted and ultimately the appeals were accepted and the order passed by the High Court was set aside. It was held that the expression 'local authority' was not defined under the IT Act. Sec. 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 vs. State of Bombay (now Gujarat) (1964) 2 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 A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation filed Writ Petn. No. 173 of 1998 before the High Court during the pendency of which the Corporation filed another application for the purpose on 4th May, 1998. The High Court allowed the writ petition and set aside the order of the competent authority rejecting the application of the Corporation for registration on the ground that the CIT 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 CIT to redecide the Corporation's application dt. 11th July, 1988 for registration after giving an opportunity of hearing to the Corporation. The CIT decided against the Corporation against which order an appeal filed by the Corporation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. Sec. 11 provides for exemption of income which is applied for charitable purposes. Sec. 12 is in the nature of an Explanation of s. 11. Sec. 12A provides that provisions of ss. 11 and 12 shall not apply in relation to income of any trust or institution unless certain conditions are satisfied, one of which is cl. (a), the same is reproduced as under: "12A. The provisions of s. 11 and s. 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 CIT or CIT before 1st day of July, 1973, or befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w of the dismissal of these appeals, the appeals filed 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 CIT rejecting the application filed under s. 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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