SHRI SAI SHIKSHAN SANTHA,NAGPUR vs. PR.COMMISSIONER OF INCOME TAX CENTRAL, NAGPUR

ITA 283/NAG/2023Status: DisposedITAT Nagpur08 September 2026AY 2008-0974 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the allegations made by the PCIT did not constitute any of the specified violations as defined in the Explanation to Section 12AB(4) of the Income Tax Act. It further noted that the conditions for provisional registration did not mention the alleged violations as grounds for cancellation.

What were the facts?

The assessee's registration under Section 12A was cancelled retrospectively and its provisional registration was also cancelled by the Principal Commissioner of Income-tax (PCIT) based on alleged incriminating evidence found during search and seizure operations. The PCIT cited violations related to siphoning of funds, cash payments for admissions, unrecorded fees, and routing of unaccounted money through shell companies.

What were the issues?

Whether the alleged activities of the assessee constitute 'specified violations' under Section 12AB(4) warranting cancellation of registration, and whether the PCIT had the jurisdiction to pass the order.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AB(4),Section 13

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, DELHI

Before: SHRI ANUBHAV SHARMA & SHRI KHETTRA MOHAN ROYShri Sai Shikshan Sanstha

Hearing: 19.06.2026Pronounced: 08.09.2026

PER ANUBHAV SHARMA, JM:

This is appeal preferred by the Assessee against the order dated 16.06.2023 of the Principle Commissioner of Income-tax (Central), Nagpur (hereinafter referred as ‘Prescribed Authority’ or in short ‘ld.

P a g e | 2 Shri Sai Shikshan Sanstha (AY: 2008-09) PCIT’) against the cancellation of registration retrospectively and also provisional registration granted.

2.

Heard and perused the record. The case of department as canvased by ld. DR is that in the course of search and seizure and survey action on 17.09.2021 several incriminating evidences were f

The order continues below.

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