ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS)versusAHMEDABAD URBAN DEVELOPMENT AUTHORITY

                          [2022] 8 S.C.R. 581                              581


        ASSISTANT COMMISSIONER OF INCOME TAX                               A
                    (EXEMPTIONS)
                                   v.
    AHMEDABAD URBAN DEVELOPMENT AUTHORITY
      MISCELLANEOUS APPLICATION NO. 1849 OF 2022                           B
                                  IN
                   (Civil Appeal No. 21762 of 2017)
                        NOVEMBER 03, 2022
   [UDAY UMESH LALIT, CJI, S. RAVINDRA BHAT AND                            C
       PAMIDIGHANTAM SRI NARASIMHA, JJ.]
       Income Tax Act, 1961: s.2(15) – Revenue sought clarification
of the judgment dated 19.10.2022 – The said judgment considered
the interpretation of s.2(15) in relation to charitable trusts which
engage in activities that further objects of general public utility – It   D
was urged on behalf of the revenue, that in Para 253 H and in Para
254, it was precluded from examining the facts and assessing the
concerned assessment years, in relation to the assessees in these
appeals – Held: 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     E
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 – Reference     F
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, reference to future
application is to be decided by the concerned authorities by applying      G
the law declared by judgment having regard to the facts of each
assessment year.
      CIVIL APPELLATE JURISDICTION : Miscellaneous
Application No.1849 of 2022. In Civil Appeal No.21762 of 2017.
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                                  581
582             SUPREME COURT REPORTS                            [2022] 8 S.C.R.


A           From the Judgment and Order dated 19.10.2022 in C.A. No.21762
      of 2017 of the Supreme Court of India.
             N. Venkataraman, ASG, Rupesh Kumar, Ms. Gargi Khanna, Ms.
      Alka Aggarwal, V. Chandrashekara Bharathi, Ms. Amrita, Raj Bahadur
      Yadav, Jasmeet Singh, Saif Ali, Pushpendra S. Bhadoriya, Divjot Singh
B     Bhatia, Ms. Rusheet Saluja, Ms. Mamta Chakraborty, Mrs. Anil Katiyar,
      Rishabh Sancheti, K. Paarivendhan, Ms. Deepanwita Priyanka, Advs.
      for the appearing parties.
             The Order of the Court was passed by
             S. RAVINDRA BHAT, J.
C
            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
D     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
E     further objects of general public utility. The activities and cases of various
      kinds of charities, trusts and 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
F     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
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      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.
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    ASSTT. COMMNR. OF INCOME TAX (EXEMPTIONS) v.                                   583
 AHMEDABAD URBAN DEV. AUTHORITY [S. RAVINDRA BHAT, J.]

       4. A plain reading of the conclusions recorded in Para 253                  A
(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
                                                                                   B
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.
       5. The reference to application of the law declared by this court’s         C
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            D
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               E
above terms.

Devika Gujral                             Miscellaneous Application disposed of.
(Assisted by : Shevali Monga, LCRA)

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