ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) VERSUS AHMEDABAD URBAN DEVELOPMENT AUTHORITY

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) VERSUS AHMEDABAD URBAN DEVELOPMENT AUTHORITY

Landmark Cases of India / सुप्रीम कोर्ट के ऐतिहासिक फैसले



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REPORTABLE
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
MISCELLANEOUS APPLICATION NO. 1849 OF 2022
IN
CIVIL APPEAL NO. 21762 OF 2017
ASSISTANT COMMISSIONER OF
INCOME TAX (EXEMPTIONS) ...APPELLANT(S)
VERSUS
AHMEDABAD URBAN DEVELOPMENT
AUTHORITY ...RESPONDENT(S)
O R D E R
S. RAVINDRA BHAT, J.
1. By this application, the revenue seeks a clarification of the judgment dated
19.10.2022, delivered by this court, in CA 21762/2017 and connected appeals.
The clarification sought is that para 254 of the judgment should be such as to
“enable the Revenue to redo the assessments in accordance with the above
judgments for the past and examine the eligibility on a yearly basis for the future
and thus render justice.”
2. This court, by the judgment in question, had considered and pronounced
upon the interpretation of Section 2 (15) of the Income Tax Act, 1961, in relation
to charitable trusts which engage in activities that further objects of general public
utility. The activities and cases of various kinds of charities, trusts and
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organizations, including statutory corporations and bodies, regulatory bodies,
non- statutory regulatory bodies, trade organizations and bodies, sports bodies
and organizations, trusts, etc were considered by the court, and dealt with in the
judgment. Para 253 recorded the court’s summary of conclusions in relation to
each such trust, charity or organization.
3. It was urged on behalf of the revenue, that the clarification it seeks is
necessary, because in Para 253 H and in Para 254, it has been precluded from
examining the facts and assessing the concerned assessment years, in relation to
the assesses in these appeals. It was urged that the conclusions recorded in the
judgment and those in the said two paragraphs, preclude it from dealing with the
assessments of parties before this court and, furthermore, the dismissal of the
revenue’s appeals will preclude an examination of the merits for these assesses
in future, as well.
4. A plain reading of the conclusions recorded in Para 253 (A)(B)(C) (D) and
(E) would disclose that this court consciously recorded its findings, with the intent
of finally deciding the issues, for various organizations- in relation to the
assessment years in question, - whereas in Para 253 (F), the court remitted the
matter for examination and orders by the assessing officer. Similarly, the
conclusion in Para 253 G, was conclusive with respect to the claim of private
trusts; the appeals were dismissed. These conclusions are accurately reflected in
the final, operative directions in Para 254. In Para 254 (i) to (iv), the conclusions
recorded are against the revenue. However, in Para 254 (v), (vi), (vii) and (vii),
the conclusions, are in favour of the revenue.
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5. The reference to application of the law declared by this court’s judgment,
therefore, has to be understood in the context, which is that they apply for the
assessment years in question, which were before this court and were decided;
wherever the appeals were decided against the revenue, they are to be treated as
final. However, the reference to future application has to be understood in this
context, which is that for the assessment years which this court was not called
upon to decide, the concerned authorities will apply the law declared in the
judgment, having regard to the facts of each such assessment year. In view of this
discussion, no further clarification is necessary or called for.
6. The application M.A. No. 1849 of 2022 is disposed of in the above terms.
………..………........................................CJI.
 [UDAY UMESH LALIT]
……….……….…........................................J.
 [S. RAVINDRA BHAT]
………..…………........................................J.
 [PAMIDIGHANTAM SRI NARASIMHA]
New Delhi,
November 03, 2022.

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