INDIAN EDUCATION SOCIETY,HISAR vs. CIT, HISAR
The appeal is allowed
ITA 941/DEL/2013[]Status: DisposedITAT Delhi26 Apr 2016
Bench: Shri I.C. Sudhir & Shri O.P. Kant Assessment Year: -- Indian Education Society, Vs. Cit 705- Yadav Colony, Aayakar Bhawan, Hisar (Hr.) Hisar (Hr.) (Pan: Aaati3921J) (Appellant) (Respondent) Assessee By: S/Shri Dinesh Gupta, Ca & Raja Kumar, Adv. Department By: Shri A.K. Saroha, Cit(Dr) Date Of Hearing : 28 .01.2016 Date Of Pronouncement: 26 :04.2016 Order Per I.C. Sudhir:The Appellant – Indian Education Society (The Society For Short) Has Preferred This Appeal Against The Cancellation Of Registration Under Section 12Aa Of The Income-Tax Act, 1961 By The Learned Cit On The Following Four Grounds: 1. On The Facts & In The Circumstances Of The Case & In Law, The Cit Erred In Holding That The Assessee Society Did Not Exist For Educational Purposes, Without Assigning Any Cogent Reasoning For This Conclusion; 2. On The Facts & In The Circumstances Of The Case & In Law, The Cit Erred In Ordering Cancellation Of The Assessee’S Registration Under Section 12-Aa Of The Income-Tax Act;
For Appellant: S/Shri Dinesh Gupta, CA & RajaFor Respondent: Shri A.K. Saroha, CIT(DR)
Section 12Section 12ASection 133A
…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “C” NEW DELHI) BEFORE SHRI I.C. SUDHIR AND SHRI O.P. KANT Assessment Year: -- Indian Education Society, vs. CIT 705- Yadav Colony, Aayakar Bhawan, Hisar (Hr.) Hisar (Hr.) (PAN: AAATI3921J) (Appellant) (Respondent) Assessee by: S/Shri Dinesh Gupta, CA & Raja Kumar, Adv. Department by: Shri A.K. Saroha, CIT(DR) Date of hearing : 28 .01.2016 Date of pronouncement: 26 :04.2016 ORDER PER I.C. SUDHIR: JUDICIAL MEMBER The appellant – Indian Education Society (the Society for short) has preferred this appeal against the cancellation of registration under section 12AA of t…
