FLORENCE NIGHTINGALE EDUCATIONAL SOCIETY,DELHI vs. DCIT, CENTRAL CIRCLE-29, NEW DELHI, NEW DELHI

PDF · subscribers
ITA 5108/DEL/2025Status: DisposedITAT Delhi29 April 2026AY 2020-214 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal accepted the assessee's request to restore the appeal to the CIT(A) for fresh adjudication. This was done to ensure completeness and avoid contradictory findings, especially since the 12A registration cancellation was quashed.

What were the facts?

The Assessing Officer treated the assessee as an Association of Persons due to the retrospective cancellation of its Section 12A registration. However, a coordinate bench of the ITAT had already quashed this cancellation. The assessee requested the appeal be restored to the CIT(A) to be heard along with other identical appeals.

What were the issues?

The primary issue was the validity of the assessment framed based on a cancelled 12A registration, which was subsequently quashed. The secondary issue was the appropriate forum for adjudication of the appeal given the pending identical matters.

Which sections of the Income-tax Act were involved?

Section 12A,Section 147,Section 144,Section 132(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL

For Appellant: Adv. Sh. Ankit Kumar, Adv
For Respondent: Ms. Amish S Gupt, CIT DR
Hearing: 15.04.2026Pronounced: 29.04.2026

PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2020-21, arises against the Commissioner of Income Tax (Appeals)-30 [in short, the “CIT(A)/NFAC”], New Delhi’s order dated 19.08.2025 passed in DIN & Order No. ITBA/APL/M/250/2025-26/1079714516(1), involving proceedings under section 147 r.w.s. 144 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’).

ITA No.5108/Del/2025

Heard both the parties. Case file perused.

2.

It transpires during the course of hearing that we hardly need to delve with the relevant factual matrix at length in the instant case. This is for the precise reason that the Assessing Officer appears to have framed the impugned assessment in the assessee’s case treating it as an Association of Persons “AOP” than a registered trust in the light of the fact that its registration u/s 12A stood cancelled with retrospective effect in the learned PCIT(Central) order in question. It is in this factual backdrop that we sought to ascertain finality of the assessee’s section 12A registration proceedings which stood cancelled on 30.12.2024. Both the parties fairly inform us that this tribunal’s learned co-ordinate bench’s order in assessee’s appeal ITA No 19/Del/2025 has already quashed the same. Its copy to the very effect is also placed on record.

3.

Learned counsel next invites our attention to the assessee’s letter filed in the instant appeal; reading as under: “1 This appeal arises from an order dated 19.8.2025 passed by learned Commissioner of Income Tax (Appeals)-30, New Delhi in pursuance to order of assessment dated 25.2.2025 u/s 147 r.w.s. 144 of the Act passed by learned Deputy Commissioner of Income Tax, Central Circle-29, New Delhi. 2 | P a g e

ITA No.5108/Del/2025

2 It is submitted that captioned appeal arises out of assessment made pursuant to search dated 24.08.2022 u/s 132(1) of the Act.

3 It s submitted that following appeals having identical issues arises from same search are pending for disposal before learned Commissioner of Income Tax (Appeals)-30, New Delhi;

4 It is therefore, prayed that the captioned appeal may kindly also restored to the file of learned Commissioner of Income Tax (Appeals)- 30, New Delhi: so that all the appeals can be heard together.

5.

The assessee shall be highly grateful for the kind consideration of the prayer made here-in-above.”

4.

The Revenue is equally fair in not contesting all these factual averments. We thus deem it appropriate to accept the assessee’s instant application seeking to restore its appeal filed back to the 3 | P a g e

ITA No.5108/Del/2025 CIT(A) for his afresh appropriate adjudication in very terms. It would indeed be appreciated if the learned CIT(A) finalises his contiguous proceedings in all these cases so as to ensure completeness and avoid mutually contradictory findings. We order accordingly.

5.

This assessee’s appeal is allowed for statistical purposes.

Order pronounced in the open court on 29.04.2026.

Sd/- Sd/- (MANISH AGARWAL) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 29.04.2026 Pooja Mittal/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

4 | P a g e

More judgments on Section 12A

All 6,064 judgments and leading authorities on Section 12A →

Recent GST High Court judgments

Search GST case law →