DR. VIRENDRA SWAROOP EDUCATIONAL FOUNDATION,KANPUR vs. ACIT, CENTRAL CIRCLE, DEHRADUN, DEHRADUN

ITA 211/DDN/2025Status: DisposedITAT Dehradun16 January 2026AY 2023-24Bench: SHRI YOGESH KUMAR U.S (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)32 pages
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What did the Tribunal hold?

The Tribunal held that the PCIT, Central, Kanpur lacked the jurisdiction to cancel the registration. It reasoned that the power to grant or cancel registration under Section 12A lies with the 'Prescribed Authority', which, according to a CBDT notification, was the CIT (Exemption), Lucknow, not the PCIT, Central, Kanpur.

What were the facts?

The Principal Commissioner of Income Tax (PCIT) cancelled the registration granted to Dr. Virendra Swaroop Educational Foundation under Section 12A of the Income Tax Act. This cancellation was based on findings from a search action that indicated the trust was involved in real estate and leasing business activities, which were deemed to be outside its charitable objects.

What were the issues?

The primary issue was whether the PCIT, Central, Kanpur had the jurisdiction to cancel the registration granted under Section 12A, considering the specific powers vested in the CIT (Exemption) by a CBDT notification.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AB(4),Section 127,Section 120

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Cases cited in this judgment(7)Show list

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Income Tax Appellate Tribunal, DEHRADUN “DB” BENCH: DEHRADUN

Before: SHRI YOGESH KUMAR U.S & SHRI MANISH AGARWAL

For Appellant: Shri Salil Kapoor, Adv, Shri Rajiv Sahni, CA, Shri Sumit Lal Chandanim, Adv, Shri Shivam Yadav, Adv. &, Ms. Ananya Kapoor, Adv
For Respondent: Ms. Poonam Sharma, CIT DR
Hearing: 11.12.2025Pronounced: 16.01.2026

PER MANISH AGARWAL, AM : The present appeal is filed by the assessee against the order dated 16.09.2025 by Ld. Pr. Commissioner of Income Tax (Central), Kanpur [“PCIT”] passed u/s 12(AB)(4)(ii) of the Income Tax Act, 1961[“the Act”] cancelling the registration granted u/s 12A of the Act from Assessment Year 2023-24 and onwards.

2.

Brief facts of the case are that a search and seizure action u/s 132 of the Act was conducted on 24.11.2022 in the case of Mehta Group and connected associates, Dehradun engaged in the business of real estate and leasing business activit

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