Oxford Academy for Career Development v. Chief CIT

315 ITR 382High Court2009#3184 most cited

What is Oxford Academy for Career Development v. Chief CIT authority for?

The Commissioner of Income Tax (CIT) has no power to cancel registration granted under Section 12A of the Income Tax Act retrospectively, especially when there is no express provision in the Act for such cancellation and the order is quasi-judicial in nature.

37

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2011 to 2025.

Also referred to as

Oxford Academy for Career Development v. Chief CIT · Section 12A · cancellation of registration · retrospective cancellation · quasi-judicial order · CIT jurisdiction

Sections most often in play

Section 10(23A)(via)Section 10(23C)(v)Section 10(23C)(vi)Section 11Section 11(2)Section 12Section 12ASection 12A(1)(ac)

Issues it is cited on

section 12aa(3)freebies to doctorssection 256(2)section 12a(a)section 13acancellation of registrationsection 35(1)(ii)section 12ab(4)section 256section 21section 12a(1)(ac)(i)section 127(2)

Judgments citing Oxford Academy for Career Development v. Chief CIT

M/S Wholesale Cloth Merchant, Kota vs. Pr. Commissioner of Income Tax (Central), Rajasthan, Jaipur

In the result, appeal of the assessee is allowed

ITA 688/JPR/2019[0]Status: DisposedITAT Jaipur06 Jan 2021

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 688/Jp/2019 Assessment Year: ………………………… M/S Wholesale Cloth Merchant Cuke Pr.C.I.T. (Central), Vs. Association, Jaipur (Rajasthan) New Cloth Market, Kota. Pan No.: Aaatw 0127 C Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Siddarth Ranka & Shri Shravan Kr. Gupta (Advs) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 Passed U/S 12Aa(3) & 12Aa(4) Of The Income Tax Act, 1961 (In Short, The Act). Following Grounds Have Been Taken By The Assessee: “1. That In The Facts & In The Circumstances Of The Case & In Law, The Ld Pr. Cit(Central), Rajasthan, Jaipur Has Grossly Erred In Cancelling The Registration Of The Assessee Appellant Trust Under Section 12A Of The Act By Invoking Section 12Aa(4) Of The Act W.E.F. 01/04/2013. 2. The Appellant Craves Leave To Add, Alter, Modify Or Amend Any Ground On Or Before The Date Of Hearing.”

For Appellant: Shri Siddarth Ranka &For Respondent: Shri Ambrish Bedi (CIT-DR)
Section 12ASection 133ASection 271F

…pon the following decisions: State of Rajasthan and others vs Basant Agrotech India Ltd. and other 388 ITR 81(SC) Indian Medical Trust V/s PCIT (Central) 2019 (6) TMI 996 (Rajasthan) Oxford Academy for Career Development Vs. Commissioner of Income Tax: (2009) 315 ITR 382 Assistant Commissioner of Income Tax Vs. Agra Development Authority: (2018) 90 Taxman 288 CIT V/s Manav Vikas Avam Sewa Sansthan 336 ITR 250 (All) 5.1 No cancellation of Registration u/s 12A can be made of all years: In the present case the ld. Pr. CIT(C)or PA has found or made allegation or objection or diversion of mis appropriations of funds a…

Ssl Exports Ltd., Howrah vs. DCIT, Circle - 3(1), Kolkata

In the result this ground of the assessee is allowed

ITA 2670/KOL/2018[2013-14]Status: DisposedITAT Kolkata21 Oct 2020AY 2013-14

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 133ASection 250Section 271Section 35

…11] 11 taxmann.com 42/199 Taxman 1/339 ITR 622, Uttaranchal High Court in the case of Welham Boys' School Society v. CBDT [2006] 285 ITR 74/[2007] 158 Taxman 199 and Allahabad High Court in the case of Oxford Academy for Career Development v. Chief CIT [2009] 315 ITR 382. 29. All the three High Courts after examining the issue, in the light of the object of Section 12A of the Act and Section 21 of the General Clauses Act held that the order of the CIT passed under Section 12A is quasi judicial in nature. Second, there was no express provision in the Act vesting the CIT with power of cancellation of registration…

Pradip Tondon, Kolkata vs. ACIT, Cir.-62, Kolkata

In the result, the appeal of assessee is allowed

ITA 2315/KOL/2019[2013-14]Status: DisposedITAT Kolkata19 Feb 2020AY 2013-14

Bench: Shri A. T. Varkey, Jm] Assessment Year: 2013-14

Section 35(1)(ii)Section 80G

…11] 11 taxmann.com 42/199 Taxman 1/339 ITR 622, Uttaranchal High Court in the case of Welham Boys' School Society v. CBDT [2006] 285 ITR 74/[2007] 158 Taxman 199 and Allahabad High Court in the case of Oxford Academy for Career Development v. Chief CIT [2009] 315 ITR 382. 29. All the three High Courts after examining the issue, in the light of the object of Section 12A of the Act and Section 21 of the General Clauses Act held that the order of the CIT passed under Section 12A is quasi judicial in nature. Second, there was no express provision in the Act vesting the CIT with power of cancellation of registration t…

Indradhanush Agencies Pvt. Ltd., Kolkata vs. I.T.O., Ward-8(4), Kolkata

In the result, the appeal of assessee is allowed

ITA 1668/KOL/2019[2014-15]Status: DisposedITAT Kolkata19 Feb 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm] Assessment Year: 2014-15

Section 133ASection 143(1)Section 148Section 35(1)(ii)

…11] 11 taxmann.com 42/199 Taxman 1/339 ITR 622, Uttaranchal High Court in the case of Welham Boys' School Society v. CBDT [2006] 285 ITR 74/[2007] 158 Taxman 199 and Allahabad High Court in the case of Oxford Academy for Career Development v. Chief CIT [2009] 315 ITR 382. 29. All the three High Courts after examining the issue, in the light of the object of Section 12A of the Act and Section 21 of the General Clauses Act held that the order of the CIT passed under Section 12A is quasi judicial in nature. Second, there was no express provision in the Act vesting the CIT with power of cancellation of registration t…

Ever Shine Jewel House, Kolkata vs. A.C.I.T.Circle-37, Kolkata

Appeals are allowed in above terms

ITA 2546/KOL/2019[2013-14]Status: DisposedITAT Kolkata14 Feb 2020AY 2013-14

Bench: Shri S.S, Godara

Section 133(6)Section 147Section 35(1)(ii)

…11] 11 taxmann.com 42/199 Taxman 1/339 ITR 622, Uttaranchal High Court in the case of Welham Boys' School Society v. CBDT [2006] 285 ITR 74/[2007] 158 Taxman 199 and Allahabad High Court in the case of Oxford Academy for Career Development v. Chief CIT [2009] 315 ITR 382. 29. All the three High Courts after examining the issue, in the light of the object of Section 12A of the Act and Section 21 of the General Clauses Act held that the order of the CIT passed under Section 12A is quasi judicial in nature. Second, there was no express provision in the Act vesting the CIT with power of cancellation of registration t…

Ever Shine Jewel House, Kolkata vs. A.C.I.T.Circle-37, Kolkata

Appeals are allowed in above terms

ITA 2545/KOL/2019[2012-13]Status: DisposedITAT Kolkata14 Feb 2020AY 2012-13

Bench: Shri S.S, Godara

Section 133(6)Section 147Section 35(1)(ii)

…11] 11 taxmann.com 42/199 Taxman 1/339 ITR 622, Uttaranchal High Court in the case of Welham Boys' School Society v. CBDT [2006] 285 ITR 74/[2007] 158 Taxman 199 and Allahabad High Court in the case of Oxford Academy for Career Development v. Chief CIT [2009] 315 ITR 382. 29. All the three High Courts after examining the issue, in the light of the object of Section 12A of the Act and Section 21 of the General Clauses Act held that the order of the CIT passed under Section 12A is quasi judicial in nature. Second, there was no express provision in the Act vesting the CIT with power of cancellation of registration t…

Tirupati Meal Producers (P) Ltd., Kolkata vs. I.T.O., Ward-2(4), Kolkata

In the result, appeal of the assessee is allowed

ITA 904/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: Shri J. Sudhakar Reddy, Hon’Ble & Shri Aby T. Varkey, Hon’Ble] I.T.A. No. 904/Kol/2019 Assessment Year: 2014-15 Tirupati Meal Producers (P) Ltd……….................……....………………..……...……………...…Appellant C/O. Subash Agarwal & Associates, Advocates Siddha Gibson 1, Gibson Lane Suite 213 2Nd Floor Kolkata – 700 069 [Pan: Aaect 0620 N] Vs. Income Tax Officer, Ward-2(4), Kolkata..………………………………..........….....……......Respondent Appearances By: Shri Siddharth Agarwal, Advocate, Appeared On Behalf Of The Assessee. Shri Supriyo Pal, Jcit, Sr. D/R, Appearing On Behalf Of The Revenue Date Of Concluding The Hearing : October 31St, 2019 Date Of Pronouncing The Order : November 29Th, 2019 O R D E R Per J. Sudhakar Reddy, Am :- This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals) – 10, Kolkata, (Hereinafter The “Ld.Cit(A)”), Passed U/S. 250 Of The Income Tax Act, 1961 (The ‘Act’), Dt. 31/01/2019, For The Assessment Year 2014-15. 2. At The Outset We Find That There Is A Delay Of 23 (Twenty Three) Days In Filing Of This Appeal. After Perusing The Petition For Condonation, We Are Convinced That The Assessee Was Prevented By Sufficient Cause From Filing The Appeal On Time. Hence The Delay Is Condoned & The Appeal Is Admitted.

For Appellant: - a) Copy of the Registration Certificate issued u/s 12AA of the Act
Section 12ASection 250Section 35Section 35(1)(ii)

…ITR 74/[2007] 158 Taxman 199 and Allahabad High Court in the case of Oxford Academy for Career Development v. Chief CIT [2009] case of Oxford Academy for Career Development v. Chief CIT [2009] case of Oxford Academy for Career Development v. Chief CIT [2009] 315 ITR 382. 315 ITR 382. 29. All the three High Courts after examining the issue, in the light of 29. All the three High Courts after examining the issue, in the light of 29. All the three High Courts after examining the issue, in the light of the object of ct of Section 12A of the Act and Section 21 of the General of the General Clauses Act held that the o…

Indian Coal Agency, Kolkata vs. ACIT, Circle-35, Kolkata

In the result, both the appeals of the assessee are partly allowed as per the discussion supra

ITA 465/KOL/2018[2014-15]Status: DisposedITAT Kolkata23 Oct 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 12ASection 133(6)Section 35(1)(ii)

…11] 11 taxmann.com 42/199 Taxman 1/339 ITR 622, Uttaranchal High Court in the case of Welham Boys' School Society v. CBDT [2006] 285 ITR 74/[2007] 158 Taxman 199 and Allahabad High Court in the case of Oxford Academy for Career Development v. Chief CIT [2009] 315 ITR 382. 29. All the three High Courts after examining the issue, in the light of the object of Section 12A of the Act and Section 21 of the General Clauses Act held that the order of the CIT passed under Section 12A is quasi judicial in nature. Second, there was no express provision in the Act vesting the CIT with power of cancellation of registration t…

Indian Coal Agency, Kolkata vs. ACIT, Circle-35, Kolkata

In the result, both the appeals of the assessee are partly allowed as per the discussion supra

ITA 464/KOL/2018[2013-14]Status: DisposedITAT Kolkata23 Oct 2019AY 2013-14

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 12ASection 133(6)Section 35(1)(ii)

…11] 11 taxmann.com 42/199 Taxman 1/339 ITR 622, Uttaranchal High Court in the case of Welham Boys' School Society v. CBDT [2006] 285 ITR 74/[2007] 158 Taxman 199 and Allahabad High Court in the case of Oxford Academy for Career Development v. Chief CIT [2009] 315 ITR 382. 29. All the three High Courts after examining the issue, in the light of the object of Section 12A of the Act and Section 21 of the General Clauses Act held that the order of the CIT passed under Section 12A is quasi judicial in nature. Second, there was no express provision in the Act vesting the CIT with power of cancellation of registration t…

Saroj Plantations Private Limited, Mumbai vs. Income Tax Officer, Ward 2(3)(2), Mumbai

The appeal of the assessee is partly allowed

ITA 648/MUM/2018[2010-11]Status: DisposedITAT Mumbai05 Apr 2019AY 2010-11

Bench: Shri Rajesh Kumar & Shri Saktijit Deyassessment Year: 2010-11

For Appellant: Shri A.K. Ghosh, A.RFor Respondent: Shri Manish Kumar Singh, D.R
Section 143(3)Section 147Section 148Section 35A

…11] 11 taxmann.com 42/199 Taxman 1/339 ITR 622, Uttaranchal High Court in the case of Welham Boys' School Society v. CBDT [2006] 285 ITR 74/[2007] 158 Taxman 199 and Allahabad High Court in the case of Oxford Academy for Career Development v. Chief CIT [2009] 315 ITR 382. 29. All the three High Courts after examining the issue, in the light of the object of Section 12A of the Act and Section 21 of the General Clauses Act held that the order of the CIT passed under Section 12A is quasi judicial in nature. Second, there was no express provision in the Act vesting the CIT with power of cancellation of registration t…

Calicut Educationtrust, Calicut vs. The ITO, WD-1, Calicut

In the result, the appeal filed by the assessee is dismissed

ITA 266/COCH/2018[2003-04]Status: DisposedITAT Cochin30 Oct 2018AY 2003-04

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.266/Coch/2018 Assessment Year : 2003-04 Calicut Education Trust, Vs. The Income Tax Officer, Corporation College Of Arts & Ward-1(1), Calicut. Science, Emas Complex, Ymca Road, Kozhidoe-673 001. [Pan:Aaatc 4925C] (Assessee-Appellant) (Revenue-Respondent) Assessee By Shri M.V. Venugopal, Ca Revenue By Shri Sudhanshu Shekhar Jha, Cit(Dr) Date Of Hearing 24/10/2018 Date Of Pronouncement 30/10/2018 O R D E R

Section 10Section 11Section 12A

…dictional High Court in the case of The Supdt. of Central Excise Vs. Calicut Education Trust in WA No.250/2006(E) dated 25th July, 2013, CIT Vs Birla Janahit Trust (208 ITR 372), Oxford Academy for Career Development Vs Chief Commissioner of Income tax & Ors (315 ITR 382). It was submitted that the CIT(A) was not justified in ignoring the finding of the CIT at the lime of granting registration under section 12AA. The Ld. AR relied on the decision of the Academy for Career Development Vs. Chief Commissioner of Income tax & Ors (2009) 3I5 ITR 382, Hiralal Bhagvati Vs CIT (246 ITR 188) confirmed by SC in ACIT Vs Sit…

Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd vs. Commissioner of Income Tax Gwalior M.P

C.A. No.-006262-006262 - 2010Supreme Court16 Feb 2018

Bench: HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE

Section 12Section 12ASection 154Section 2(15)Section 21Section 260

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.6262 OF 2010 Industrial Infrastructure Development Corporation(Gwalior) M.P. Ltd. ….Appellant(s) VERSUS Commissioner of Income Tax, Gwalior …Respondent(s) J U D G M E N T Abhay Manohar Sapre, J. 1. This appeal is directed against the final judgment and order dated 14.03.2007 passed by the High Court of Madhya Pradesh at Gwalior in Misc. Appeal(Income Tax) No.6 of 2005 whereby the Division Bench of the High Court allowed the appeal filed by the respondent and set aside the order D…

` Niharika Education Society, Ghaziabad vs. Addl. CIT, Ghaziabad

In the result, the ground nos

ITA 6183/DEL/2015[2010-11]Status: DisposedITAT Delhi19 Jan 2017AY 2010-11

Bench: Shri S.V. Mehrotraassessment Year : 2010-11 Niharika Education Society, Addl. Cit, Range-1, C/O Akhilesh Kumar, Advocate, Ghaziabad. Chamber No.206-07, Vs. Ansal “Satyam”, Rdc Raj Nagar, Ghaziabad. Pan : Aaatn 6147 P (Appellant) (Respondent)

For Appellant: Shri Akhilesh Kumar, AdvFor Respondent: Shri Rajesh Kumar, Sr.DR
Section 10Section 10(23)(c)Section 11(5)Section 12ASection 143(3)Section 80G

…y Research in Asia V ITO [2016] 71taxmann.com 321 (Delhi -G) 3. ITO V Science Olympaid Foundation [2014] 48 taxmann.com 382 (Delhi - Trib.) 4. ADIT V Hyderabad Study Circle (2015) 55 taxmann. Com 379 (Hyd-trib.) 5. OXFORD ACADEMY FOR CAREER OEV. V. CIT [2009] 315 ITR 382 (ALL) 6. Meritta Welfare Trust v CIT [2015] 56 taxmann.com 363 (Delhi-E) 7. DDIT V ICAI (2016) 159 ITD 573 : 70 taxmann.com 54 (Del-Trib.) 8. Queen's Educational Society V CIT [2015] 372 ITR 699 (SC) 9. CCIT V St. Peter's Educational Society [2016] 385 ITR 66: 70 taxmann.com 171 (SC) 10. THIAGARAJAR CHARITIES V. ADDL CIT 225 ITR 1010(SC) 11. ADDL…

ADIT(OSD)(E), New Delhi vs. Bird Education Society for Travel & Tourism, New Delhi

In the result, the Revenue’s appeal is dismissed

ITA 2131/DEL/2012[2008-09]Status: DisposedITAT Delhi16 May 2016AY 2008-09

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri K.K. Jaiswal, DRFor Respondent: Shri Aditya Roy Singh, Advocate
Section 11Section 12ASection 2(15)

…acts and details explained before him and he has wrongly relied upon the decisions cited. Those decisions on facts, it was submitted were distinguishable and instead the issue was supported by Oxford Academy for careers Development vs. Chief CIT reported in 315 ITR 382(All). It was further submitted that the AO has incorrectly interpreted the provision of section 2(15) of the Act and the amendment carried out by the Finance Act 2008 w.e.f 1.4.2009 and the relevant legislative intentions which infact had been explained by the CBDT Instruction No. 1 dated 27th March, 2009 reported in 310 ITR 42(St) relevant at…

M/S P.D. Memorial Religious & Educational Association, Haryana vs. ACIT, Faridabad

In the result this appeal of the Revenue is dismissed

ITA 2199/DEL/2013[2007-08]Status: DisposedITAT Delhi07 Apr 2016AY 2007-08

Bench: Shri J. Sudhakar Reddy & Ms. Suchitra Kamblea.Y. : …..

For Appellant: Sh. R.K. Gupta, Sh. Neeraj Jain and Sh. PK Mishra, C.AsFor Respondent: Ms.Swati Joshi, CIT, D.R
Section 12ASection 132Section 133ASection 143(3)

…gistration granted to the assessee society u/s 12A of the Act on 1st March,1999. The appeal of the assessee stands allowed.” (emphasis ours) (c ) The Hon’ble Allahabad High Court in the case of Oxford Academy for Career Development vs. Chief CIT, reported in 315 ITR 382 (2009), held as follows: “S.12AA(3) was incorporated in the Act wef 1st Oct.2004 and not applicable retrospectively, registration granted to assessee on 1st April,1999 could not therefore be cancelled by CIT by invoking powers u/s 12AA(3), even assuming, the CIT has power to rescind the order of registration on the ground that the registration ha…

ACIT, Faridabad vs. M/S. P.D. Memorial Religious & Educational Associations, Bahadurgarh

In the result this appeal of the Revenue is dismissed

ITA 3642/DEL/2010[2006-07]Status: DisposedITAT Delhi07 Apr 2016AY 2006-07

Bench: Shri J. Sudhakar Reddy & Ms. Suchitra Kamblea.Y. : …..

For Appellant: Sh. R.K. Gupta, Sh. Neeraj Jain and Sh. PK Mishra, C.AsFor Respondent: Ms.Swati Joshi, CIT, D.R
Section 12ASection 132Section 133ASection 143(3)

…gistration granted to the assessee society u/s 12A of the Act on 1st March,1999. The appeal of the assessee stands allowed.” (emphasis ours) (c ) The Hon’ble Allahabad High Court in the case of Oxford Academy for Career Development vs. Chief CIT, reported in 315 ITR 382 (2009), held as follows: “S.12AA(3) was incorporated in the Act wef 1st Oct.2004 and not applicable retrospectively, registration granted to assessee on 1st April,1999 could not therefore be cancelled by CIT by invoking powers u/s 12AA(3), even assuming, the CIT has power to rescind the order of registration on the ground that the registration ha…

Commissioner of Income Tax-1 vs. Agricultural Market Committee

ITTA/21/2011HC Telangana04 Mar 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN