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Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI
Before: Sh. C. M. GargDr. B. R. R. Kumar
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.
The ld. CIT(E) refused registration u/s 12AA of the Income Tax Act, 1961 vide order dated 29.12.2016.
The ITAT vide order dated 26.04.2019 directed the ld. CIT(E) to grant registration u/s 12AA.
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.
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”.
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.
In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 06/10/2023.