FLORENCE NIGHTINGALE EDUCATIONAL SOCIETY,DELHI vs. PR. COMMISSIONER OF INCOME TAX(CENTRAL)-3, DELHI

ITA 19/DEL/2025Status: DisposedITAT Delhi16 June 2025AY 2024-2025Bench: SHRI C. N. PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)19 pages
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What did the Tribunal hold?

The Tribunal held that the PCIT (Central) did not have the jurisdiction to cancel the registration under Section 12AB(4) of the Income Tax Act. The Tribunal also noted that the provisions for 'specified violations' were introduced from April 1, 2022, and could not be applied retrospectively.

What were the facts?

The Principal Commissioner of Income Tax (PCIT) cancelled the registration of three educational societies retrospectively. The PCIT relied on a search operation and alleged tax evasion by the management of the schools run by these societies.

What were the issues?

Whether the PCIT (Central) has the jurisdiction to cancel registration under Section 12AB(4) and whether such cancellation can be retrospective.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AA,Section 12AB(4),Section 119,Section 132,Section 143(3)

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Income Tax Appellate Tribunal, DELHI BENCH “A”: NEW DELHI

Before: SHRI C. N. PRASAD & SHRI M. BALAGANESH

For Appellant: Shri Mahesh Kumar, CA, Ms. Meenal Goyal, CA, Ms. Vidhi Mangla, Adv
For Respondent: Shri Jintender Singh, CIT DR
Hearing: 05/06/2025Pronounced: 16/06/2025

Lala Sher Singh Memorial Jeevan Vigyan Trust Society Jindal Charitable Society Florence Nighingale Educational Society

PER M. BALAGANESH, A. M.:

1.

The instant batch of 3 appeals of different assessees‟ is for AY 2024-

25.

Identical issues are involved in all these appeals and hence they are taken up together and dis

The order continues below.

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