Tamil Nadu Cricket Association v. The Director Of Income Tax

343 ITR 300High Court2012#5769 most cited

What is Tamil Nadu Cricket Association v. The Director Of Income Tax authority for?

Cancellation of registration granted under section 12A of the Income Tax Act, 1961, requires examination of the assessee's activities in light of the objects of the trust and the definition of 'charitable purpose' under Section 2(15), especially concerning the proviso.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2025.

Also referred to as

Tamil Nadu Cricket Association v. Director Of Income Tax · section 12A · section 2(15) · cancellation of registration · charitable purpose · proviso to section 2(15) · objects of the association · general public utility

Sections most often in play

Section 11Section 12ASection 10(20)Section 10(20A)Section 10(23C)Section 113Section 114Section 118

Issues it is cited on

section 12aa(3)cancellation of registrationsection 13(3)section 13(1)section 2(15)section 12aaapplication of incomeregistration under section 12asection 12asection 12section 10section 26

Judgments citing Tamil Nadu Cricket Association v. The Director Of Income Tax

Deputy Commissioner of Income-Tax(Exemption)-2(1), Mumbai vs. Mumbai Metropolitan Region Development Authority, Mumbai

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3795/MUM/2023[2016-17]Status: DisposedITAT Mumbai28 May 2025AY 2016-17

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Saurabh Soparkar, Sr. AdvocateFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR
Section 11Section 12ASection 143(3)Section 154Section 2(15)

…ity vs. Union of India and another in ITA NO. 164/2012 dated 07-11-2013. Even otherwise, on the aspect of the proviso to section 2(15) of the Act. Hon'ble Madras High Court in the case of Tamil Nadu Cricket Association vs. The Director Of Income Tax (2013) in 343 ITR 300 has decided this issue after elaborate discussion in regard to cancellation of 2 registration granted u/s 12A of the Act by observing as under: - 22. We had already extracted in the preceding paragraph, the objects of the association. Going by the objects, we find that the trust falls under the head of "any other object of general public utility…

Deputy Commissioner of Income-Tax(Exemption)-2(1), Mumbai vs. Mumbai Metropolitan Region Development Authority, Mumbai

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3794/MUM/2023[2017-18]Status: DisposedITAT Mumbai28 May 2025AY 2017-18

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Saurabh Soparkar, Sr. AdvocateFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR
Section 11Section 12ASection 143(3)Section 154Section 2(15)

…ity vs. Union of India and another in ITA NO. 164/2012 dated 07-11-2013. Even otherwise, on the aspect of the proviso to section 2(15) of the Act. Hon'ble Madras High Court in the case of Tamil Nadu Cricket Association vs. The Director Of Income Tax (2013) in 343 ITR 300 has decided this issue after elaborate discussion in regard to cancellation of 2 registration granted u/s 12A of the Act by observing as under: - 22. We had already extracted in the preceding paragraph, the objects of the association. Going by the objects, we find that the trust falls under the head of "any other object of general public utility…

Shri Mukund Bhavan Trust, Pune vs. CIT(E), Pune

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

ITA 1552/PUN/2024[-]Status: DisposedITAT Pune29 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandrashri Mukund Bhavan Trust Cit (Exemption), Pune 1105, Raviwar Peth, Mukund Vs. Bhavan, Pune – 411002 Pan: Aaats5170R (Appellant) (Respondent) Assessee By : Shri V.L. Jain Department By : Shri Mallikarjun Utture, Cit Date Of Hearing : 05-02-2025 Date Of Pronouncement : 29-04-2025 O R D E R

For Appellant: Shri V.L. JainFor Respondent: Shri Mallikarjun Utture, CIT
Section 12ASection 13(1)(a)

…same cannot be cancelled on the basis of the same set of provisions of the trust deed which were examined earlier. For the above proposition, he relied on the decisions of Hon‟ble Madras High Court in the case of CIT vs. Sarvodaya Ilakkiya Pannal reported in 343 ITR 300 (Mad) and Hon‟ble Jharkhand High Court in the case of Sri Ramjanki Tapovan Mandir vs. CIT & Anr. reported in 451 ITR 458 (Jha). He also relied on the following decisions: 18 i) DCIT vs. M.P. Madhyam (2009) 31 DTR 15 (MP) ii) Samaj Kalyan Parishad vs. ITO 107 TTJ 302 (SB) iii) Gestetner Duplicators P. Ltd. vs. CIT (1979) 117 ITR 1 (SC) iv) CIT vs…

Shri Pal Goel Educational Society, Muzaffarnagar vs. CIT (Exemption), Lucknow

In the result, the appeal of the assessee is allowed

ITA 4341/DEL/2018[-]Status: DisposedITAT Delhi06 Apr 2023

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraassessment Year: -

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT(DR)
Section 12ASection 131

…relied on the coordinate bench decision in the case of Sharda Educational Trust vs. CIT (Central) 147 ITD 271 (Agra Trib.) dated 24.05.2013. The reliance was also placed on the decision of Hon’ble Madras High Court in CIT vs. Sarvodaya Ilakkiya Pannai (2012) 343 ITR 300 (Mad.) and CBDT Circular No.21/2016 dated 27.05.2016. 9. The aforesaid submissions of the assessee were not acceptable to the Ld. CIT(E) who cancelled the registration granted under section 12AA to the assessee w.e.f. 26.03.2018 observing in para 7 of his order as under :- 5 “In view of above facts the society is not running for any charity and…

M/S. Srinivas Institute of Medical Science and Research Centre, Mangalroe vs. The Principal Commissioner of Income Tax (Central), Bengaluru

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

ITA 533/BANG/2022[N/A]Status: DisposedITAT Bangalore30 Dec 2022

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: N.A.

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Dr. G. Manoj Kumar, D.R
Section 10Section 11Section 12ASection 269S

…e considering the same under Section 11 of the Income Tax Act, 1961. We disapprove the approach of the Tribunal in this regard. In the above said circumstances, we set aside the order of the Income Tax Appellate Tribunal. B) CIT Vs.Sarvodaya Illakkiya Pannai 343 ITR 300 (Mad.) held that: Under section 12AA, the Commissioner is empowered to grant or refuse the registration and after granting registration, would be empowered to cancel it, but only on the two conditions laid down under section 12AA(3). Whether the income derived from such transaction would be assessed to tax and whether the trust would be entitled…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4395/MUM/2019[2015-16]Status: DisposedITAT Mumbai03 Jan 2022AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…respect of past actions." 37. As already pointed out earlier, the question as to whether the particular income of trust is eligible for exemption under Section 12 of the Act is a matter of assessment and this Court had pointed out in the decision reported in 343 ITR 300 in the case of CIT Vs. Sarvodaya Ilakkiya Pannai, as under:- " In order to avail the benefit of exemption under Section 11 of the Income Tax Act, 1961, a Trust can make an application to the Commissioner for registration under Section 12A of the Income Tax Act, 1961. On receipt of the said application for registration of a trust or institution, t…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4394/MUM/2019[2014-15]Status: DisposedITAT Mumbai03 Jan 2022AY 2014-15

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…respect of past actions." 37. As already pointed out earlier, the question as to whether the particular income of trust is eligible for exemption under Section 12 of the Act is a matter of assessment and this Court had pointed out in the decision reported in 343 ITR 300 in the case of CIT Vs. Sarvodaya Ilakkiya Pannai, as under:- " In order to avail the benefit of exemption under Section 11 of the Income Tax Act, 1961, a Trust can make an application to the Commissioner for registration under Section 12A of the Income Tax Act, 1961. On receipt of the said application for registration of a trust or institution, t…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4393/MUM/2019[2013-14]Status: DisposedITAT Mumbai03 Jan 2022AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…respect of past actions." 37. As already pointed out earlier, the question as to whether the particular income of trust is eligible for exemption under Section 12 of the Act is a matter of assessment and this Court had pointed out in the decision reported in 343 ITR 300 in the case of CIT Vs. Sarvodaya Ilakkiya Pannai, as under:- " In order to avail the benefit of exemption under Section 11 of the Income Tax Act, 1961, a Trust can make an application to the Commissioner for registration under Section 12A of the Income Tax Act, 1961. On receipt of the said application for registration of a trust or institution, t…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4392/MUM/2019[2012-13]Status: DisposedITAT Mumbai03 Jan 2022AY 2012-13

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…respect of past actions." 37. As already pointed out earlier, the question as to whether the particular income of trust is eligible for exemption under Section 12 of the Act is a matter of assessment and this Court had pointed out in the decision reported in 343 ITR 300 in the case of CIT Vs. Sarvodaya Ilakkiya Pannai, as under:- " In order to avail the benefit of exemption under Section 11 of the Income Tax Act, 1961, a Trust can make an application to the Commissioner for registration under Section 12A of the Income Tax Act, 1961. On receipt of the said application for registration of a trust or institution, t…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4391/MUM/2019[2010-11]Status: DisposedITAT Mumbai03 Jan 2022AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…respect of past actions." 37. As already pointed out earlier, the question as to whether the particular income of trust is eligible for exemption under Section 12 of the Act is a matter of assessment and this Court had pointed out in the decision reported in 343 ITR 300 in the case of CIT Vs. Sarvodaya Ilakkiya Pannai, as under:- " In order to avail the benefit of exemption under Section 11 of the Income Tax Act, 1961, a Trust can make an application to the Commissioner for registration under Section 12A of the Income Tax Act, 1961. On receipt of the said application for registration of a trust or institution, t…

Calicut Educationtrust, Calicut vs. The DCIT, Circle-2(1), Calicut

In the result, the appeals filed by the assessee are dismissed

ITA 29/COCH/2020[2010-11]Status: DisposedITAT Cochin27 Feb 2020AY 2010-11

Bench: Shri George George K.

Section 10Section 11Section 12ASection 147Section 3

…that the learned Assessing Officer went wrong in is conclusion that discharging of liability taken over another association would be fatal to the claim for exemption under section 11. 6) The ld. CIT(A) relied on a decision CIT vs. Sarvodaya Illakiya Pannai in 343 ITR 300 (Madras) which was in favour of the assessee and not applicable to the issue to be decided. 7) Having quoted and relied on an unreported case of the ITAT in Prathima Educational Society vs. DCIT in ITA No. 1767/Hyd/2011, the ld. CIT(A) ought to have given a copy of the said judgment he relied on. 8) At any rate the ld. CIT(A) ought to have dire…

Calicut Educationtrust, Calicut vs. The DCIT, Circle-2(1), Calicut

In the result, the appeals filed by the assessee are dismissed

ITA 28/COCH/2020[2007-08]Status: DisposedITAT Cochin27 Feb 2020AY 2007-08

Bench: Shri George George K.

Section 10Section 11Section 12ASection 147Section 3

…that the learned Assessing Officer went wrong in is conclusion that discharging of liability taken over another association would be fatal to the claim for exemption under section 11. 6) The ld. CIT(A) relied on a decision CIT vs. Sarvodaya Illakiya Pannai in 343 ITR 300 (Madras) which was in favour of the assessee and not applicable to the issue to be decided. 7) Having quoted and relied on an unreported case of the ITAT in Prathima Educational Society vs. DCIT in ITA No. 1767/Hyd/2011, the ld. CIT(A) ought to have given a copy of the said judgment he relied on. 8) At any rate the ld. CIT(A) ought to have dire…

Devki Devi Foundation, New Delhi vs. DIT (Exemptions), New Delhi

ITA 1027/DEL/2012[]Status: DisposedITAT Delhi22 Oct 2019

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: -- Devki Devi Foundation, Vs Dit (Exemptions), Plot No.15, 3Rd Floor, 2, Press Enclave Road, Saket, Aayakar Bhawan, New Delhi. Laxmi Nagar District Centre, New Delhi. Pan: Aaatd5283G (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate, Shri Gaurav Jain, Advocate & Shri Deepesh Jain, Ca Revenue By : Ms Nidhi Srivastava, Cit, Dr Date Of Hearing : 27.08.2019 Date Of Pronouncement : 22.10.2019 Order Per R.K. Panda, Am: The Appeal Filed By The Assessee Is Directed Against The Order Dated 28.12.2011 Of The Dit (Exemptions), Delhi Withdrawing Registration Granted Earlier U/S 12A Of The It Act Since Inception.

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Ms Nidhi Srivastava, CIT, DR
Section 12A

…ax group; (ii) Stipulated norms regarding free treatment to EWS were not adhered to cannot result in withdrawal of registration u/s 12AA of the Act. 25. Relying on the decision of the Hon'ble Madras High Court in the case of CIT vs. Sarvodaya Ilakkiya Pannai, 343 ITR 300, the decision of the Hon'ble Karnataka High Court in the case of CIT vs. Marina Social Service Society, 408 ITR 462, the decision of the Hon'ble Supreme Court in the case of American Hotel & Lodging Association Educational Institute vs. CBDT, 301 ITR 86, decision of the Hon'ble Patna High Court in the case of St. Michaels Educational Association…

Lilavati Kirtilal Mehta Medical Trust, Mumbai vs. CIT -Cen (I), Mumbai

In the result, the appeal is allowed, as above

ITA 2827/MUM/2014[]Status: DisposedITAT Mumbai12 Jun 2019

Bench: Shri G S Pannu, Vice- & Shri Sandeep Gosainassessment Year : - Lilavati Kirtilal Mehta Medical Trust, Cit (Central)-I, A-79I, Bandra Reclamation, Mumbai Vs. Bandra (W), Mumbai 400 050. Pan Aaatl1398Q (Appellant) (Respondent)

For Appellant: S/Shri F V Irani, Vijay Mehta & Dinesh KanabarFor Respondent: Shri Anadi Varma
Section 11Section 11(5)Section 12ASection 13Section 13(2)(c)

…ancellation contained in section 12AA(3) of the Act. Though the said inference can be drawn by bare reading of the provisions, yet a gainful reference may be made to the decision of Hon’ble Madras High Court in the case of CIT vs. Sarvodaya llakkiya Pannai [343 ITR 300]. As per the Hon’ble Madras High Court, the Commissioner is empowered to cancel the registration already granted only on fulfilment of the two conditions laid down u/s. 12AA(3) of the Act. To the same effect is also the judgment of Hon’ble Bombay High Court in the case of Director of Income-tax (Exemptions) vs. Khar Gymkhana [385 ITR 162]. Apar…

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

In the result, both the appeal of assessee in ITANo

ITA 657/IND/2014[-]Status: DisposedITAT Indore03 Jan 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 12ASection 12MSection 25Section 25(1)Section 25(8)(b)Section 80G

…g the case of the assessee Company on which reliance is placed – 1) Chaturvedi HarPrasad Educational Society [2011] 45 SOT 108 (Luck) – Head note 2) H.P. Government Energy Development Agency [2010] 134 TTJ 33 (Chd) – Para 8 3) Sarvodaya Ilakkiya Pannai [2012] 343 ITR 300 (Mad) – Para 5 & 6 4) Bharat Jyoti [2012] 23 taxmann.com 366 (Luck) – Para 8.2 j) Following are the circumstances in which an institution can avoid breach of trust under the Act- i. Carrying on objects discretely for charitable or religious purposes ii. Complying with the terms as enumerated in the deed of trust iii. Maintaining proper books of a…

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

In the result, both the appeal of assessee in ITANo

ITA 656/IND/2014[-]Status: DisposedITAT Indore03 Jan 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 12ASection 12MSection 25Section 25(1)Section 25(8)(b)Section 80G

…g the case of the assessee Company on which reliance is placed – 1) Chaturvedi HarPrasad Educational Society [2011] 45 SOT 108 (Luck) – Head note 2) H.P. Government Energy Development Agency [2010] 134 TTJ 33 (Chd) – Para 8 3) Sarvodaya Ilakkiya Pannai [2012] 343 ITR 300 (Mad) – Para 5 & 6 4) Bharat Jyoti [2012] 23 taxmann.com 366 (Luck) – Para 8.2 j) Following are the circumstances in which an institution can avoid breach of trust under the Act- i. Carrying on objects discretely for charitable or religious purposes ii. Complying with the terms as enumerated in the deed of trust iii. Maintaining proper books of a…

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

…ility taken over another association would be fatal to the claim for exemption u/s.11. 4) No direction was given by the CIT(A) to change the system of accounting from mercantile to cash. 5) The CIT(A) relied on a decision CIR vs. Sarvodaya Illakkiya Pannai in 343 ITR 300(Mad.) which was in favour of the assessee and not applicable to the issue to be decided. 6) Having quoted and relied on an unreported case of the ITAT in Prathima Educational Society vs. DCIT in ITA No.1767/Hyd/2011, the CIT(A) ought to have given a copy of the said judgment he relied on. 7) At any rate the CIT(A) ought to have directed applicati…

Sri Devlok Tirth Yatra Samiti, New Delhi vs. CIT, Dehradun

In the result, the Appeal filed by the Assessee stands allowed

ITA 2425/DEL/2013[]Status: DisposedITAT Delhi25 Oct 2016

Bench: Shri H.S. Sidhu

For Appellant: Dr. Rakesh Gupta, Adv. & ShFor Respondent: Sh. I.P.S. Bindra, CIT(DR)
Section 12A

…gistration cannot be cancelled. In support of his contention, he referred to various following case laws. - Sharda Educational Trust vs. CIT (Central) 147 ITD 281. - Agra Development Authority vs. CIT 141 ITD 336 (Agra) - CIT vs. Sarvodaya Ilakkiya Pannai 343 ITR 300 (Madras High Court) - Maulana Mohammad Ali Jauhar Trust vs. CIT 63 DTR 416 - DIT(E) vs. Karnataka Industrial Area Development Board (2014) 219 Taxman 0539 (Karnataka) - DIT(E) vs. Khar Gymkhana – ITA No. 2349 of 2013 dated 6.6.2016 - Hon’ble Bombay High Court. In view of the above, he stated that the action of the Ld. CIT in cancelling t…

Mumbai Railway Vikas Corpn Ltd, Mumbai vs. DIT (E), Mumbai

Appeals are allowed, as above

ITA 1057/MUM/2014[2013-14]Status: DisposedITAT Mumbai03 Aug 2016AY 2013-14

Bench: Shri G.S.Pannu & Shri Ram Lal Negiita No.2626/Mum/2014 Mumbai Railway Vikas Corpn. Ltd. 2Nd Floor, Churchgate Station Bldg., Churchgate, Mumbai -51 Pan:Aaccm1284 B ...... Appellant Vs. The Dit(E), R.No.616, 6Th Floor, Piramal Chambers, Lalbaug, Mumbai 400 012. .... Respondent Appellant By : Shri Vipul Joshi Respondent By : S/Shri E. Sankaran/ Shiddaramappa Koppaattanvar Date Of Hearing : 03/06/2016 Date Of Pronouncement : 03/08/2016

For Appellant: Shri Vipul JoshiFor Respondent: S/Shri E. Sankaran/
Section 12ASection 154Section 2(15)

…position is concerned, it is supported by the phraseology of section 12AA(3) of the Act itself. Before us, the Ld. Representative for the assessee has relied upon the judgment of the Hon’ble Madras High Court in the case of CIT Vs. Sarvodaya Ilakkiya Pannai. 343 ITR 300(Mad) in support of the aforesaid premise. In the case before Hon’ble Madras High Court, the assessee was granted registration under section 12A(1)(a) of the Act and later, it was revoked by invoking section 12AA(3) of the Act on the ground that the assessee was not entitled to exemption under section 11(1)(a) of the Act. The Tribunal noted that t…

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

…It is only when the registered objectives are not pursued or that the very pursuit of activities is bogus or sham then only a cancellation order can survive and endure. This is submitted in terms of the authorities in CIT vs. Sarvodaya Ilakkiya Pannai (2012) 343 ITR 300 (Mad); Chaturvedi Har Prasad Educational Society (2011) 45 SOT 108 (Luck); Maharashtra Academy of Engineering & Educational Research vs. CIT (2010) 133 TTJ (Pune) 706; 15 Ajit Education Trust vs. CIT (2010) 42 SOT 415 (Ahd); CIT vs. Ved Vidya Dham (2013) 219 Taxman 115 (P&H). 4.10 The above submissions have been made compendiously with regard t…

Tamil Nadu Cricket Association v. The Director Of Income Tax (343 ITR 300) — Cited in 20 Judgments | BharatTax