SUNIL GUPTA,DELHI vs. ACIT, CIRCLE-55(1), NEW DELHI

ITA 634/DEL/2020Status: DisposedITAT Delhi21 February 2025AY 2012-13Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)7 pages
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What did the Tribunal hold?

The Tribunal held that the PCIT's assumption of jurisdiction under Section 127(2) for cancelling registration was bad in law. However, it found that the assessee engaged in non-genuine activities, warranting cancellation of registration.

What were the facts?

The assessee's registration granted under Section 12A was cancelled by the Principal Commissioner of Income Tax (PCIT). The assessee appealed this order, raising several grounds related to the PCIT's jurisdiction and the validity of the cancellation.

What were the issues?

Whether the PCIT had the jurisdiction to cancel the registration based on the transfer of jurisdiction under Section 127, and whether the assessee's activities warranted cancellation of registration.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AA(3),Section 127,Section 13(1)(c)(ii),Section 11,Section 13

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Income Tax Appellate Tribunal, DELHI ‘A’ BENCH,

Before: SHRI VIKAS AWASTHY & SHRI NAVEEN CHANDRA

For Appellant: Shri Sanjay Mehra, FCA
For Respondent: Shri Javed Akhtar, CIT [DR]
Hearing: 24.06.2025Pronounced: 18.09.2025

PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:

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This appeal by the assessee is preferred against the order of the PCIT(C)-2, New Delhi, dated 21.12.2018 cancelling the Registration

granted to the assessee (hereinafter called as Society). Advantage India Vs.PC.I.T

2.

The assessee originally filed grounds of appeal in Form 36. Later

it filed an additional ground under Rule 11 of ITAT Rules, vide letter

dated 24.04.2023. Subsequently, it filed a letter dated 23.01.2024

seeking admittance of substituted grounds of appeal as under:

1.

“The Ld. Pr. CIT (Central) grossly erred in law as well as on the facts of the case in initiating proceedings on the basis of a defective notice, not specifying the section being invoked fo

The order continues below.

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