HEMKUNT FOUNDATIONS,GURUGRAM vs. PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL) -1, DELHI, DELHI
What did the Tribunal hold?
The Tribunal held that the PCIT's order was without jurisdiction, as the power to cancel registration under Section 12AB(4) was not vested with the PCIT in this case. Furthermore, the Tribunal found that the PCIT erred in applying the 'specified violation' clause, which was introduced later and not applicable to the assessment years in question.
What were the facts?
The assessee, Hemkunt Foundations, a charitable trust, had its registration under Section 12AB of the Income Tax Act cancelled by the Principal Commissioner of Income Tax (PCIT). This cancellation was based on alleged specified violations identified during a survey and subsequent notices.
What were the issues?
The key issues were the jurisdiction of the PCIT to cancel registration and the applicability of the 'specified violation' provisions to the assessment years under review.
Which sections of the Income-tax Act were involved?
Section 12AB,Section 12A,Section 12AA,Section 127,Section 143(2)
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Cases cited in this judgment(11)Show listHide list
Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.
- 533 citing
- Karimtharuvi Tea Estate Ltd. v. State of Kerala136 citing60 ITR 262 · 1966 · SC
- Abhishek Jain v. ITO89 citing405 ITR 1 · 2018 · HC
- L. Hazarimal Kuthalia v. ITO47 citing41 ITR 12 · 1961 · SC
- Pannalal Binjraj v. Union of India46 citing31 ITR 565 · 1957 · SC
- ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 24 of 51 in CIT v. SS Ahluwalia34 citing46 Taxmann.com 169 · 1982 · HC
- Isha Beevi v. TRO25 citing101 ITR 449 · 1975 · SC
- Kashiram Aggarwalla v. Union of India20 citing56 ITR 14 · 1965 · SC
- Noorul Islam Educational Trust v. CIT AND Ors.14 citing388 ITR 489 · 2016 · SC
- CIT v. Sahara India Financial Corporation Limited6 citing294 ITR 363 · 2007 · HC
- Commissioner of Income Tax (Exemptions) Kolkata v. Batanagar Education and Research Trust3 citing9 SCC 439 · 2021 · Read judgment
Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI
Before: SHRI M. BALAGANESH & SHRI VIMAL KUMAR
PER VIMAL KUMAR, JUDICIAL MEMBER:
The appeal by appellant/assessee is against order dated 28.12.2023 of Learned Principal Commissioner of Income Tax, Central-1, New Delhi (hereinafter referred as “Ld. PCIT”) under Sections 12A read with sections 12AA and 12AB(4) of the Income Tax Act, 1961 (hereinafter referred as “the ITA No.631 & SA 329/Del/2024
Act”) through which registration granted to the assessee under Section 12AB of the Act fr
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More judgments on Section 12AB
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- Shri Brajshiromani Laxmandas Sewa Trust… vs Income-Tax Officer, Ward 1(3)(1), Mathura…ITA 591/AGR/2026[2026-2027]Status: Disposed14 Oct 2026AY 2026-2027
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