Commissioner Appeal partly allowed the appeals of the appellant Corporation granting some relief on issues of addition deductions.
Since the Corporation was also assessed for the Assessment Year 1984 85 as was assessed for the Assessment year 1977 78, the Corporation preferred Writ Petition No.
Aggrieved by the said order, the Corporation is in appeal before us by filing the aforementioned appeals.
The High Court allowed the Writ petition and set aside the order of the companypetent authority rejecting the application of the Corporation 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 number been given an opportunity of hearing and directed the Commissioner to re decide the Corporations application dated 11th July 1988 for registration after giving an opportunity of hearing to the Corporation.
For the Assessment Year 1977 78, the Corporations income was asssed by making some additions of income and deleting some deductions claimed in the return of income.
The Income Tax Appellate Tribunal the Tribunal for short set aside the said order of the Commissioner Appeals and held that the Corporation was number a local authority and remanded the appeals to the Commissioner Appeals for rehearing on merits on the issue of grant of relief relating to additions deductions.
The appellant Corporation, on 11th July 1988, moved an application before the companypetent authority for being registered under Section 12A of the Act which was rejected after a gap of nine years on 18th March 1997.
173 of 1998 before the High Court during the pendency of which the Corporation filed another application for the purpose on 04th May 1998.
The appellant Corporation as also the Revenue filed appeals against the said order before the Tribunal.
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.
The Revenue has also filed Civil Appeal No.
Against the said rejection, the Corporation filed Writ Petition No.
Insofar as the relief sought regarding additions of income and deletion of deduction in companycerned, the Commissioner declined to decide the said issue.
By the impugned order dated 26th November 2002, the High Court has remanded the matter to the Tribunal for companysidering the matter afresh.
Being aggrieved, the Corporation filed an appeal under Section 260A of the Act before the High Court.
The Commissioner decided against the Corporation against which order an appeal filed by the Corporation before the Tribunal at Lucknow is pending decision.
7476 of 2006.
The Corporation challenged the said numberice by filing Writ Petition No.
9432 9333 9435 and 9436 of 2003, was companystituted by a Notification issued under Section 3 of the U.P. Forest Corporation Act, 1974.
9437 of 2003 against the impugned order.
Ashok Bhan, J. Leave granted in S.L.P. C No.
4424 of 1987, the Commissioner Appeals allowed the appeals of the Corporation in respect of Assessment Years 1977 78 and 1980 81 allowing exemption under Section 10 20 and Section 11 1 a of the Act.
Since the said order was number challenged by the Revenue, the same became final and remained in force till a companytrary 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.
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 number a charitable institution and assessed the income in respect of Assessment Years 1977 78, 1980 81 and 1984 85 to tax.
In the year 1977, the Income tax authorities issued a numberice to the Corporation of file its return of income for the assessment year 1976 77 under the Income tax Act, 1961 for short, the Act .
The U.P. Forest Corporation for short, the Corporation , the appellant number1 in Civil Appeal Nos.
In the meantime, following the decision of the High Court in W.P. No.
The Revenue has also challenged a subsequent order passed by the High Court wherein the above question has number been decided in view of the pendency of the aforementioned appeals.
