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| The Tax Publishers2019 TaxPub(DT) 7365 (SC) INCOME TAX ACT, 1961
Section 261 Section 12AA
Where the department preferred SLP to appeal against the judgment of Chhattisgarh High Court in CIT v. Chhattisgarh Urology Society [REVP No. 282 of 2018, dt. 11-3-2019] : 2020 TaxPub(DT) 315 (Chhattisgarh-HC), whereby the High Court held that the assessee-society was found to be basically in the nature of club of Urologists Doctors and for mutual benefit of Doctors, who were members of the assessee, genuineness of the activities of the assessee as charitable in nature was not proved by the assessee since the assessee failed to produce books of account, that there was no other ground pointed out by the assessee showing any manifest error on the record, thus, the review petition was dismissed, the Supreme Court dismissed the appeal.
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Appeal (Supreme Court) - Special leave petition - Charitable trust - Cancellation of registration--Non-carrying out any charitable activities for purpose of public at large
Department preferred SLP to appeal against the judgment of Chhattisgarh High Court in CIT v. Chhattisgarh Urology Society [REVP No. 282 of 2018, dt. 11-3-2019] : 2020 TaxPub(DT) 315 (Chhattisgarh-HC), whereby the High Court held that the assessee-society was found to be basically in the nature of club of Urologists Doctors and for mutual benefit of Doctors, who were members of the assessee, genuineness of the activities of the assessee as charitable in nature was not proved by the assessee since the assessee failed to produce books of account, that there was no other ground pointed out by the assessee showing any manifest error on the record, thus, the review petition was dismissed, Held: The Supreme Court dismissed the appeal.
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