ARYANS EDUCATIONAL AND CHARITABLE TRUST REGD, MOHALI,MOHALI vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH
What did the Tribunal hold?
The Tribunal held that the CIT(E) erred in withdrawing the registration based on old facts that had already been decided by the ITAT. The Tribunal restored the registration granted to the assessee.
What were the facts?
The assessee, an educational trust, had its registration withdrawn by the CIT(E) under Section 12AB(4)(ii). This withdrawal was based on issues related to donations and imprest deposits from previous assessment years, which had been previously litigated.
What were the issues?
Whether the CIT(E) can withdraw registration based on facts already adjudicated by the ITAT, and whether the withdrawal was justified given the prior ITAT rulings.
Which sections of the Income-tax Act were involved?
Section 12AB(4)(ii),Section 13(1)(c),Section 13(1)(d),Section 13(3),Section 11,Section 12,Section 115BBC,Section 68,Section 13(1)(ii),Section 12A(1)(ac)(iii),Section 12AA
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Cases cited in this judgment(25)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.
- Addl. CIT v. Surat Art Silk Cloth Manufacturers Association328 citing121 ITR 1 · 1980 · SC
- Smt. Tarulata Shyam v. CIT209 citing108 ITR 345 · 1977 · SC
- Aditanar Educational Institution v. Addl. CIT121 citing224 ITR 310 · 1997 · SC
- CIT v. Fr. Mullers Charitable Institutions117 citing363 ITR 230 · 2014 · HC
- In\nSedco Forex International Drilling Inc. v. CIT116 citing279 ITR 310 · 2005 · SC
- American Hotel and Lodging Association Educational Institute v. CBDT111 citing301 ITR 86 · 2008 · SC
- 1. Father Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) v. Sheth Mafatlal Gagalbhai Foundation Trust108 citing249 ITR 533 · 2001 · HC
- CIT v. Bar Council of Maharashtra74 citing130 ITR 28 · 1981 · SC
- Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) v. Sheth Mafatlal Gagalbhai Foundation Trust (54 citing163 Taxmann 19 · 2007 · HC
- IT v. Andhra Pradesh Road Transport Corporation (1986) 159 ITR 1 (SC), Thiagrajan Charities v. Addl. CIT39 citing225 ITR 1010 · 1997 · SC
- Welham Boys' School Society v. CBDT36 citing285 ITR 74 · 2006 · HC
- Assessing Officer. 75. In Sanjeevamma Hanumanthe Gowda Charitable Trust v. Director of Income Tax (Exemption)23 citing285 ITR 327 · 2006 · HC
- Dakshina Kannada Nirmithi Kendra, Manguluru Page 33 of 176 4.17 In Yogiraj Charity Trust v. CIT20 citing103 ITR 777 · 1976 · SC
- Victoria Technical Institute v. ACIT13 citing188 ITR 57 · 1991 · SC
- 447 (Mumbai-Trib.); Gurdayal Berlia Charitable Trust v. 5th ITO10 citing34 ITD 489 · 1990 · ITAT
- 2010) 327 ITR 121 (Bombay); VII. Ananda Social & Educational Trust v. CIT7 citing411 ITR 235 · 2019 · SC
- Deputy Commissioner of Income-tax (Exemptions) Circle Jaipur v. Central Academy Jodhpur Education Society6 citing119 Taxmann.com 355 · 2020
- Islamic Academy of Education v. Principal Commissioner of Income-tax (Central)6 citing160 Taxmann.com 217 · 2024 · ITAT
- ACIT, Circle II, Faridabad v. Idicula Trust Society (Rgtd) Bench5 citing21 Taxmann.com 144 · 2012 · HC
- ACIT v. Indicula Trust Society4 citing52 SOT 1 · ITAT
- 4 citing
- 1.PIMS Medical & Education Charitable Society v. CIT3 citing13 SOT 54 · 2007 · ITAT
- ACIT v. Sri Ramachandra3 citing128 TTJ 408 · 2010 · ITAT
- Amala Jyothi Vidya Kendra Trust v. Principal Commissioner of Income-tax (Central)3 citing157 Taxmann.com 235 · 2023
- Samaj Kalyan Parishad v. ITO3 citing105 ITD 29 · 2007 · ITAT
Income Tax Appellate Tribunal, DIVISION BENCH, ‘A’ CHANDIGARH
Before: SHRI RAJPAL YADAV & SHRI KRINWANT SAHAY
PER RAJ PAL YADAV, VP
The assessee is in appeal against the order of ld. Commissioner of Income Tax (Exemptions) [in short ‘the CIT (E)’] dated 08.11.2024 passed u/s 12AB(4)(ii) of the Income Tax Act, 1961. 2. The assessee has taken nine grounds of appeal, however its grievance revolves around a single issue, namely, ld. CIT A.Y.2025-26 2
(E) has committed an error by withdrawing the registration granted u/s 12AA by exercising the powers u/s 12AB(4)(ii) of the Income Tax Act.
The brief facts of the case are th
The order continues below.
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