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2007] 294 ITR 383 [2007] 162 TAXMAN 227 (DELHI) HIGH COURT OF DELHI Care Today Fund* v. Director General of Income-tax MADAN B. LOKUR AND V.B. GUPTA, JJ. WRIT PETITION (C) NOS. 5258-59 OF 2006 AND CM NO. 4253 OF 2006 MAY 14, 2007 Section 12 of the Income-tax Act, 1961, read with rule 18AAAA of the Income-tax Rules, 1962 - Charitable or religious trust - Voluntary contributions - Assessee, a charitable institution, received donations of over Rs. 3 crores from Indian as well as foreign sources and utilised a major part thereof for purpose of rehabilitation of victims of Gujarat earthquake - However, amounts attributable to foreign donors and persons who were not assessees in India remained unutilised - Director General (Exemptions) treated unutilised amount as income of assessee and taxed it accordingly under rule 18AAAA, read with section 12(3) - Against that, assessee filed writ petition and placed on record some relevant documents which were not placed before Director General (Exemptions), and submitted that said amount was not liable to tax and that it had not issued certificates under section 80G to foreign donors - Whether since some fresh material had been placed which ought to have been placed before Director General (Exemptions), issue involved ought to be reconsidered by Director General (Exemptions) so that assessee would not unnecessarily be taxed on account of full facts not being placed before competent authority - Held, yes C.S. Aggarwal and Prakash Kumar for the Petitioner. R.D. Jolly for the Respondent. JUDGMENT Madan B. Lokur, J. - Rule D.B. 2. The petitioner is aggrieved by an order dated 19-12-2005 passed by the Director General of Income-tax (Exemptions), New Delhi bearing F. No. DGIT(E)/154/ND/50/2005-06/1103. 3. The impugned order has been passed by the Director General of Income-tax (Exemptions) under rule 18AAAA of the Income-tax rules, read with section 12(3) of the Income-tax Act, 1961. 4. The assessee is undoubtedly a charitable institution. According to the assessee, it received donations from Indian sources as well as from foreign sources towards relief work to be carried out consequent to the earthquake in Gujarat in January, 2001.…

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