Chaturvedi Har Prasad Educational Society v. CIT

M/S. Rajasthan Vikas Sansthan, Jodhpur vs. CIT(E), Jaipur

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwalm/S Rajasthan Vikas Sansthan, Vs. C.I.T.(E) Teesra Prahsar Bhawan, 1St A Jaipur. Road, Sardarpura, Jodhpur. Pan No. Aaatr 3975 P Assessee By Shri P.C. Parwal (Ca) Revenue By Shri K.C. Badhok, Cit-Dr Date Of Hearing 04.11.2020 Date Of Pronouncement 01/02/2021 O R D E R Per: Bench This Is The Appeal Filed By The Assessee Against The Order Of The Ld. Cit(E), Jaipur Dated 03/01/2020 Passed U/S 12Aa(3) Of The Income Tax Act, 1961 (In Short, The Act). In This Appeal, The Assessee Has Raised The Following Grounds Of Appeal: “1. The Ld. Cit(E) Has Erred On Facts & In Law In Cancelling The Registration Granted To The Assessee U/S 12Aa Of The Income Tax Act, 1961 By Incorrectly Holding That Funds Of The Trust Has Been Diverted For Purchase Of Personal Property Of The Trustees & In Form Of Highly Unreasonable Security Deposits Given To The Trustees Without Charging Interest, Thereby Violating The Provisions Of Section 13(1)(C)(Ii) R.W.S. 13(2)(A) & 13(2)(G) 1.1 The Ld. Cit(E) Has Erred On Facts & In Law In Cancelling The Registration Granted U/S 12Aa Of The Income Tax Act, 1961 By Not Considering The Decision Of Hon’Ble Itat In Assessee’S Own Case Whereby Vide Order Dated 16/12/2011 In Ita No. 11/Jodh/2011 It Was Held That It Case The Trust Fails To Comply With The Requirements As Mentioned In Section 11 & 13 Of The Act, Then Exemption Can Be Denied But Registration Cannot Be Cancelled.

…eing hyper technical in granting exemption including the objects of the society. Similar finding has been given by the ITAT Hyderabad Bench in the case of 49 TTJ 146. 2.8 The ITAT Lucknow bench in the case of Chaturvedi har Prakash Educational Society vs CIT, 134 TTJ 781 had an occasion to consider as to whether the cancellation of registration u/s 12AA(3). It has been observed by the ITAT Lucknow Bench that CIT cannot refuse the order of his predecessor once the registration has been granted. It means that the objects of the Trust are charitable. The ITAT Lucknow bench has gone to the extent to say that ld. CIT…

M/S. Bhandari Group of Hospitals & Institutions, Indore vs. The CIT - I, Indore

In the result, both the appeal of assessee in ITANo

Bench: Shri Kul Bharat & Shri Manish Borad

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA Nos.656 & 657/Ind/2014 Assessment Year: NA Bhandari Group Of Hospitals CIT- I, & Institutions, Indore बनाम/ 181, Clerk Colony, Vs. Indore (M.P.) (Appellant) (Revenue ) P.A. No.AAFCB3908A Appellant by Shri Girish Agrawal, Adv. CA Respondent by Shri Ashima Gupta, CIT-DR Date of Hearing: 27.11.2018 Date of Pronouncement: 03 .01.2019 आदेश / O R D E R PER KUL BHARAT, J.M: These two appeals by the assessee are against orders of the…

M/S. Bhandari Group of Hospitals & Institutions, Indore vs. The CIT - I, Indore

In the result, both the appeal of assessee in ITANo

Bench: Shri Kul Bharat & Shri Manish Borad

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA Nos.656 & 657/Ind/2014 Assessment Year: NA Bhandari Group Of Hospitals CIT- I, & Institutions, Indore बनाम/ 181, Clerk Colony, Vs. Indore (M.P.) (Appellant) (Revenue ) P.A. No.AAFCB3908A Appellant by Shri Girish Agrawal, Adv. CA Respondent by Shri Ashima Gupta, CIT-DR Date of Hearing: 27.11.2018 Date of Pronouncement: 03 .01.2019 आदेश / O R D E R PER KUL BHARAT, J.M: These two appeals by the assessee are against orders of the…