JCIT(OSD)(E) CIRCLE-2(1), NEW DELHI vs. POPULATION SERVICES INTERNATIONAL, NEW DELHI

ITA 1805/DEL/2023Status: DisposedITAT Delhi12 February 2024AY 2016-17Bench: N.K. BILLAIYA (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)14 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the CIT(A)'s order was correct as it relied on a previous ITAT order that had already set aside the withdrawal of approval. The Revenue failed to present new material to warrant a different view.

What were the facts?

The Revenue appealed against the CIT(A)'s order allowing the assessee's appeal. The AO had withdrawn the assessee's approval under Section 10(23C)(iv) based on a special audit report suggesting commercial activities, leading to the rejection of exemption.

What were the issues?

Whether the assessee's activities were charitable in nature as envisaged under Section 2(15) and 10(23C)(iv), and if the withdrawal of approval by the CIT(E) was justified.

Which sections of the Income-tax Act were involved?

Section 2(15),Section 10(23C)(iv),Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

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

Before: N.K. BILLAIYA & MS. ASTHA CHANDRA

For Appellant: Shri Ajay Vohra, Sr. Advocate, Shri Arpit Goyal, Advocate
For Respondent: Shri P.N.Barnwal, CIT-DR
Hearing: 30/11/2023

PER ASTHA CHANDRA, JM

The appeal filed by the Revenue is directed against the order dated 14.03.2023 of the Ld. Commissioner of Income Tax (Appeals) NFAC, Delhi (“CIT(A)”) pertaining to the Assessment Year (“AY”) 2016-17. 2. The Revenue has raised the following grounds:

“1. That on the facts and circumstances of the case and in law, the Ld. CIT(A) is erred in allowing appeal of the assessee by ignoring that it is not carrying charitable activities as envisaged in Section 2(15) r.w.s. 10(23C) of the IT Act, 1961. 2

2.

That on the facts and circumstances of the case and in law, the Ld. CIT(A) is erred in allowing appeal of the assessee by ignoring finding of special auditor th

The order continues below.

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