ADARSH SHIV SHAKTI SHIKSHA SAMITI,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3, DELHI

ITA 218/DEL/2025Status: DisposedITAT Delhi26 November 202526 pages
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What did the Tribunal hold?

The Tribunal held that the PCIT did not have the jurisdiction to cancel the registration retrospectively. The provisions regarding 'specified violations' and consequential withdrawal of registration were introduced effective from April 1, 2022, and thus could not be applied retrospectively to earlier assessment years.

What were the facts?

Several educational trusts had their registration under Section 12A of the Income Tax Act cancelled retrospectively by the Principal Commissioner of Income Tax (PCIT). The assessees appealed this decision, arguing that the PCIT lacked jurisdiction and that the cancellation was retrospective and thus invalid.

What were the issues?

Whether the PCIT has the jurisdiction to cancel registration under Section 12A retrospectively, and whether the provisions for cancellation due to specified violations are applicable to assessment years prior to their effective date.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AA,Section 12AB(4),Section 143(3)

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Cases cited in this judgment(1)Show list

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Heard together (6 matters)

ITA No.214/Del/2025
ITA No.215/Del/2025
ITA No.216/Del/2025
ITA No.218/Del/2025
ITA No.252/Del/2025
ITA No.253/Del/2025

Read from the judgment's own cause title. This page is filed under one of them.

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : DELHI BEFORE, SHRI C.N. PRASAD, JUDICIAL MEMBER AND SH. M. BALAGANESH, JUDICIAL MEMBER ITA No.214/Del/2025) (ASSESSMENT YEAR 2014-15) Nathaneil Junior vs Principal (Central)-3 Education Society A Delhi Block DDA Colony, Munirka Group Housing Scheme,Delhi PAN No.AAATN5143P (Appellant) (Respondent)

ITA No.215/Del/2025) (ASSESSMENT YEAR 2014-15) Divine Education vs Principal (Central)-3 Charitable Trust, Delhi 1450/2, Ist Floor, Jyoti Nagar, Shahdara, Delhi PAN No. AABTD7402L (Appellant) (Respondent)

ITA No.216/Del/2025) (ASSESSMENT YEAR 2012-13) Presidium Education & vs Principal (Central)-3 Charitable Trust, 11/77, Delhi West Punjabi Bagh, Delhi-110026 PAN No.AACTP0731H (Appellant) (Respondent)

ITA No.218/Del/2025) (ASSESSMENT YEAR 2013-14) Adarsh Shiv Shakti vs Principal (Central)-3 Shiksha Samiti, 64, Delhi Chandralok Enclave, Pritampura, Delhi-110034 PAN No. AAAT4311N (Appellant) (Respondent)

ITA No.252/Del/2025) (ASSESSMENT YEAR 2013-14) Shakuntalam Education vs Principal (Central)-3 Society East Delhi Delhi B-122, Vivek Vihar, Phase-I, Delhi (Appellant) (Respondent)

ITA No.253/Del/2025) (ASSE

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