ESCORTS SKILL DEVELOPMENT,FARIDABAD vs. CIT (EXEMPTIONS), CHANDIGARH

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ITA 555/DEL/2021Status: FixedITAT Delhi06 October 2023AY 2021-22Bench: Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar (Accountant Member)2 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since registration under Section 12AA was already granted by the CIT(E) on an earlier date in compliance with the ITAT's order, no further order was required in the present appeal. The earlier order granting registration was deemed effective.

What were the facts?

The assessee's application for registration under Section 12AA was initially refused, then directed to be granted by the ITAT. Subsequently, registration was granted by the CIT(E) on two different dates, with the later order granting registration for specific purposes.

What were the issues?

Whether a fresh registration under Section 12AA is required when registration has already been granted in compliance with a previous ITAT order, and subsequent orders by the CIT(E) grant registration for specific purposes.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI

Before: Sh. C. M. GargDr. B. R. R. Kumar

For Respondent: Ms. Sapna Bhatia, CIT-DR
Hearing: 11.07.2023Pronounced: 06.10.2023

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member Asstt. Year : 2021-22 EKLCSR Foundation Vs CIT(Exemptions), (Erstwhile Escorts Skill Development), Chandigarh-160017 15/5, Mathura Road, Faridabad-121003 (APPELLANT) (RESPONDENT) PAN No. AADCE8404A Assessee by : Sh. R. M. Mehta, Adv. Revenue by : Ms. Sapna Bhatia, CIT-DR Date of Hearing: 11.07.2023 Date of Pronouncement: 06.10.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member:

The present appeal has been filed by the assessee against the order of ld. CIT(E), Chandigarh dated 23.03.2021.

2.

The ld. CIT(E) refused registration u/s 12AA of the Income Tax Act, 1961 vide order dated 29.12.2016.

3.

The ITAT vide order dated 26.04.2019 directed the ld. CIT(E) to grant registration u/s 12AA.

4.

The ld. CIT(E), Sh. Ram Mohan Singh granted registration u/s 12AA of the Income Tax Act, 1961 vide order dated 29.10.2019.

5.

The ld. CIT(E), Sh. Gulshan Raj granted registration u/s 12AA of the Income Tax Act, 1961 vide order dated 23.03.2021 which is in response to the application in Form No. 10A seeking

2 Escorts Skill Development registration u/s 12AA filed on 15.09.2020 granting the registration for the purpose of “Relief of the poor” and “Any other object of general public utility”.

6.

Since, the approval has already been granted registration u/s 12AA of the Income Tax Act, 1961 vide order dated 29.10.2019 by the ld. CIT(E), Sh. Ram Mohan Singh, in deference to the order of the ITAT, we hold that no further order is required in this case. The order dated 29.10.2019 stands effective.

7.

In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 06/10/2023.

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