← All Phrases

“cancellation of registration”

Charitable TrustsSection 12AB(4)Section 12AB(4)447 judgments

The decision most relied on for cancellation of registration is Ahmedabad Urban Development Authority v. ACIT (396 ITR 323), cited in 108 judgments on BharatTax.

Leading authorities on cancellation of registration

Ahmedabad Urban Development Authority v. ACIT
396 ITR 323 · 2017 · High Court
108
citing judgments

Development authorities can continue to be regarded as existing for a 'Charitable Purpose' under Section 2(15) of the Income Tax Act, even after the introduction of the proviso to that section. The contention that such authorities automatically lose their charitable status due to the proviso is incorrect.

CIT v. Lucknow Development Authority
265 CTR 433 · 2014 · High Court
52
citing judgments

Funds over which a Development Authority has no control, being used as per State Government directions, are not taxable in its hands. Registration under section 12A is also not conclusive, allowing revenue authorities to examine exemption claims under sections 11 to 13 and cancel registration under section 12AA(3).

CIT v. Batanagar Education
129 Taxmann.com 30 · 2021 · Supreme Court
39
citing judgments

Cancellation of registration under Sections 12AA and 80G of the Income-tax Act is justified when a trust misuses its status by returning substantial donations in cash to donors.

Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd. v. CIT, Gwalior
403 ITR 1 · 2018 · Supreme Court
39
citing judgments

The power to cancel registration granted to a trust is not an implied power under the General Clauses Act and requires express legislative provision. An express power to cancel registration was introduced later via amendment.

Oxford Academy for Career Development v. Chief CIT
315 ITR 382 · 2009 · High Court
37
citing judgments

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.

Welham Boys' School Society v. CBDT
285 ITR 74 · 2006 · High Court
36
citing judgments

An order passed by the CIT under Section 12A of the Income Tax Act is quasi-judicial. Until October 1, 2004, there was no express provision in the Act for the CIT to cancel a registration certificate once granted.

DIT (Exemptions) v. Mool Chand Khairati Ram Trust
339 ITR 622 · 2011 · High Court
31
citing judgments

The order of the Commissioner of Income Tax (CIT) passed under Section 12A of the Income Tax Act is quasi-judicial in nature. Prior to October 1, 2004, there was no express provision in the Act granting the CIT the power to cancel registration.

DIT (Exemption) v. Khar Gymkhana
385 ITR 162 · 2016 · High Court
27
citing judgments

The cancellation of registration under section 12AA(3) is limited to circumstances specified in the section. Income and application of funds issues are matters of assessment, not grounds for cancellation under section 12AA(3).

Judgments citing cancellation of registration

Tata Education Trust, Mumbai vs. Deputy Commissioner of Income Tax Circle-26(1), Mumbai

In the result the appeal of the assessee bearing ITA No

ITA 2610/MUM/2024[2022-23]Status: DisposedITAT Mumbai03 Sept 2024AY 2022-23

Bench: Shri Anikesh Banerjee & Shrigirish Agrawal

For Appellant: Shri Sukhsagar Syal a/w Shri Atul TFor Respondent: ShriP.D. Chougule (Addl. CIT) SRDR
Section 12ASection 143(1)Section 234CSection 244ASection 245Section 250

above discussions, as also bearing in mind theentirety of the case, we are of the considered view that the" impugned order of cancellation of registration granted to theassessee under section 12A must be held to be effective from the date on which the hearing on first show- cause notice ... 20th March 2015, since, without disposing of the said matter, the Commissioner, or his successors, could not have started otherparallel proceedings for cancellation of registration obtained under section 12A. The registration having been "obtained" under section 12A was in the nature of a benefit to the assessee

Jains Greens Acres Flat Owners Association, Chennai vs. CIT (Exemptions), Chennai

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

ITA 861/CHNY/2024[-]Status: DisposedITAT Chennai23 Aug 2024

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.861/Chny/2024 Jains Green Acres Flat Owners Vs. The Commissioner Of Income Association, No. 91, Jains Green Acres, Tax (Exemption), Aayakar Bhavan, - Dargha Road, Zamin Pallavaram, Annexe Building, No. 121, Mahatma Chennai 600 043. Gandhi Road, Nungambakkam, Chennai 600 034. [Pan: Aabtj1803F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Shrenik Chordia, C.A. ""थ" की ओर से/Respondent By : Shri R. Clement Ramesh Kumar, Cit सुनवाई की तारीख/ Date Of Hearing : 14.08.2024 घोषणा की तारीख /Date Of Pronouncement : 23.08.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 29.01.2024 Passed By The Ld. Commissioner Of Income Tax, (Exemption), Chennai.

For Appellant: Shri Shrenik Chordia, C.AFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 12Section 12(1)(ac)Section 12ASection 12A(1)(ac)

amount arising out of bank interest, interest received on income tax refund and cable operator is bad in law as there was no cancellation of registration under section 12A of the Act. The facts in the above said case are different from the facts on hand. In the present case

Tulsi Gramodyog Sewa Samiti, Lucknow vs. The Commissioner of Income Tax(Exemptions), Lucknow

In the result, the appeals of the assessee stands dismissed

ITA 224/LKW/2022[00]Status: FixedITAT Lucknow22 Aug 2024

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

For Appellant: NoneFor Respondent: Smt. Namita S. Pandey, CIT(DR)
Section 11Section 12ASection 80GSection 80G(5)

appeal of the assessee for ITA. No.224/LKW/2022 are as under: - “01. Because the CIT(Exemption) has erred on facts and in law in cancelling the registration granted to the society by applying the provisions of section 12AA(3) of the Income-tax Act, 1961, the order passed is contrary ... Exemption) cancelling registration is bad in law and be quashed. 03. Because the CIT (Exemption) has erred in law in passing the order cancelling the registration on grounds/issues not arising out of the earlier order of Hon’ble ITAT, which being beyond the scope and powers

Tulsi Gramodyog Sewa Samiti, Lucknow vs. The CIT (Exemptions), Lucknow

In the result, the appeals of the assessee stands dismissed

ITA 217/LKW/2022[00]Status: FixedITAT Lucknow22 Aug 2024

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

For Appellant: NoneFor Respondent: Smt. Namita S. Pandey, CIT(DR)
Section 11Section 12ASection 80GSection 80G(5)

appeal of the assessee for ITA. No.224/LKW/2022 are as under: - “01. Because the CIT(Exemption) has erred on facts and in law in cancelling the registration granted to the society by applying the provisions of section 12AA(3) of the Income-tax Act, 1961, the order passed is contrary ... Exemption) cancelling registration is bad in law and be quashed. 03. Because the CIT (Exemption) has erred in law in passing the order cancelling the registration on grounds/issues not arising out of the earlier order of Hon’ble ITAT, which being beyond the scope and powers

Lakhmi Chand Charitable Society, New Delhi vs. PCIT Central 3, New Delhi

ITA 1803/DEL/2024[-]Status: DisposedITAT Delhi22 Aug 2024

Bench: Shri S. Rifaur Rahman & Ms.Madhumita Roylakhmi Chand Vs. Principal Commissioner Charitable Society, Of Income Tax, Central-3 Elephanta Lane, Behind Room No. 325, 3Rd Floor, Sector-10/6 Market, New Income Tax Building, E-3 Golak Dham, Sector-10, Ara Centre, Jhandewalan Dwarka, Extension, New Delhi - 110075 New Delhi - 110055

For Appellant: Sh. Ajay Vohra, Sr.AdvFor Respondent: Sh. Subhra Jyoti Chakraborty
Section 11(1)(a)Section 11(1)(d)Section 12(1)Section 127(2)Section 12ASection 12A(1)(ac)Section 13(1)(c)Section 132Section 246ASection 80G

Delhi. 4. Surprisingly, after finalizing the assessment proceedings on 29.03.2022 the Ld. AO sent a proposal for cancellation of registration on 04.05.2022 whereupon Ld. PCIT, Central-3, New Delhi issued show cause notice dated 05.07.2023 to the appellant but the same was withdrawn and thus proceeding for cancellation of registration ... society. 6. The said reference was forwarded to Ld. PCIT by and under the communication dated 04.08.2023 issued by the Ld. ACIT for cancellation of registration of the appellant under Section 12AB(4) of the Act on account of violation of provisions of Section 11(1)(a) Section

M/S. Auro Lab Trust, Madurai vs. ITO, Madurai

ITA 3076/CHNY/2019[2014-15]Status: DisposedITAT Chennai21 Aug 2024AY 2014-15
For Respondent: Shri K. Ravi, Advocate
Section 11Section 12A

that arguments made by the appellant were similar to those made before the Hon'ble ITAT in the appeal against the order of cancellation of registration of registration u/s. 12A of the Income Tax Act, 1961. The appellant had explained how the visionary had drafted the objects of the deed ... Income Tax erred in ignoring that the working model of the appellant was not appreciated by the Tribunal while dismissing the appeal against cancellation of registration u/s.12A of the Income Tax Act, 1961. 6. Generation of surplus alone, would not make an entity a business entity. Any Business is carried

M/S. Auro Lab Trust, Madurai vs. ITO, Madurai

In the result, all the appeals filed by the assessee are partly allowed

ITA 3075/CHNY/2019[2013-14]Status: DisposedITAT Chennai21 Aug 2024AY 2013-14

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita Nos.3073, 3074, 3075 & 3076/Chny/2019 िनधा(रण वष( /Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. Aurolab Trust, The Income Tax Officer, No.1, Sivaganagai Main Road, Vs. Ward-Ii(4), Veerapanjan, Madurai. Madurai – 625 020. [Pan: Aaata 1142P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ+ की ओर से/ Appellant By : Shri K. Ravi, Advocate -.थ+ की ओर से /Respondent By : Shri R. Clement Ramesh Kumar, Cit सुनवाई की तारीख/Date Of Hearing : 12.08.2024 घोषणा की तारीख /Date Of Pronouncement : 21.08.2024 आदेश / O R D E R Per Jagadish, A.M : Aforesaid Four Appeals Filed By The Assessee For Assessment Years (Ays) 2011-12 To 2015-16 Arises Out Of The Common Order Of Learned Commissioner Of Income Tax (Appeals)-2, Madurai [Hereinafter “Cit(A)”] Dated 23.09.2019. 2. The Facts In All The Four Appeals Of The Assessee Are Identical & Common Grounds Have Been Raised In All The Appeals, All The Appeals Are Decided By The Common Order. For Brevity , We Shall Take Up The

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 11Section 12ASection 1I

that arguments made by the appellant were similar to those made before the Hon'ble ITAT in the appeal against the order of cancellation of registration of registration u/s. 12A of the Income Tax Act, 1961. The appellant had explained how the visionary had drafted the objects of the deed ... Income Tax erred in ignoring that the working model of the appellant was not appreciated by the Tribunal while dismissing the appeal against cancellation of registration u/s.12A of the Income Tax Act, 1961. 6. Generation of surplus alone, would not make an entity a business entity. Any Business is carried

M/S. Auro Lab Trust, Madurai vs. ITO, Madurai

ITA 3074/CHNY/2019[2012-13]Status: DisposedITAT Chennai21 Aug 2024AY 2012-13

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita Nos.3073, 3074, 3075 & 3076/Chny/2019 निर्धारण वर्ष / Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. Aurolab Trust, The Income Tax Officer, No.1, Sivaganagai Main Road, Vs. Ward-Ii(4), Veerapanjan, Madurai. Madurai - 625 020. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Shri K. Ravi, Advocate प्रत्यर्थी की ओर से / Respondent By : Shri R. Clement Ramesh Kumar, Cit सुनवाई की तारीख/Date Of Hearing : 12.08.2024 घोषण की तारीख / Date Of Pronouncement : 21.08.2024 आदेश / Order Per Jagadish, A.M : Aforesaid Four Appeals Filed By The Assessee For Assessment Years (Ays) 2011-12 To 2015-16 Arises Out Of The Common Order Of Learned Commissioner Of Income Tax (Appeals)-2, Madurai [Hereinafter “Cit(A)”] Dated 23.09.2019. 2. The Facts In All The Four Appeals Of The Assessee Are Identical & Common Grounds Have Been Raised In All The Appeals, All The Appeals Are Decided By The Common Order. For Brevity, We Shall Take Up The

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 11Section 12A

that arguments made by the appellant were similar to those made before the Hon'ble ITAT in the appeal against the order of cancellation of registration of registration u/s. 12A of the Income Tax Act, 1961. The appellant had explained how the visionary had drafted the objects of the deed ... Income Tax erred in ignoring that the working model of the appellant was not appreciated by the Tribunal while dismissing the appeal against cancellation of registration u/s.12A of the Income Tax Act, 1961. 6. Generation of surplus alone, would not make an entity a business entity. Any Business is carried

M/S. Auro Lab Trust, Madurai vs. ITO, Madurai

ITA 3073/CHNY/2019[2011-12]Status: DisposedITAT Chennai21 Aug 2024AY 2011-12
Section 11Section 12A

that arguments made by the appellant were similar to those made before the Hon'ble ITAT in the appeal against the order of cancellation of registration of registration u/s. 12A of the Income Tax Act, 1961. The appellant had explained how the visionary had drafted the objects of the deed ... Income Tax erred in ignoring that the working model of the appellant was not appreciated by the Tribunal while dismissing the appeal against cancellation of registration u/s.12A of the Income Tax Act, 1961. 6. Generation of surplus alone, would not make an entity a business entity. Any Business is carried

Deen Dayal Medical and Educational Trust, Thiruvallur vs. Addl. CIT, Chennai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 3331/CHNY/2016[-]Status: DisposedITAT Chennai12 Aug 2024

Bench: Shri Mahavir Singhand Shri S.R. Raghunatha

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri A. Sasikumar, CIT
Section 12A

2860A/C-2/2013-14 dated 30.09.2016. 2. At the outset, the ld.counsel for the assessee stated that the PCIT, Central -2, Chennai vide order dated 30.09.2016 cancelled the registration earlier granted to the trust u/s.12AA of the Income Tax Act, 1961 (hereinafter the ‘Act’) by passing order u/s.12AA ... ld.counsel for the assessee first of all stated that there is gross violation of principles of natural justice in cancelling the registration granted without providing opportunity of being heard to the assessee. The ld.counsel for the assessee took us through para 8.1 & 9 of the impugned order, which reads

Tata Education Trust, Mumbai vs. Deputy Commissioner of Income Tax, Mumbai

In the result, the appeal is allowed

ITA 1221/MUM/2024[2021-22]Status: DisposedITAT Mumbai08 Aug 2024AY 2021-22

Bench: Shri Pavan Kumar Gadale & Shri Ratnesh Nandan Sahay

For Appellant: 1. "A) On the facts and circumstances of the case and in law
Section 12ASection 143(1)Section 244ASection 245Section 250Section 80G

letter dated 19.02.2015. The Hon'ble ITAT in ITA No. 7241/Mum/2019 dated 24.03.2021 (enclosed as Annexure 3) has held that the date of cancellation of registration should be treated as 20.03.2015. 2.5 Thus, for AY 2021-22, the Trust has offered its income to tax under normal provisions ... vide letter dated 19.02.2015. The Honorable ITAT in ITA No. 7237/Mum/2019 dated 24.03.2021 have held that the date of cancellation of registration should be treated as 20.03.2015. Thus, for AY 2020-21, the Trust has offered its income to tax under normal provisions

Shri. Shridevi Charitable Trust, Tumkur vs. The Principal Commissioner of Income Tax, Central, Bangalore

ITA 709/BANG/2023[2023-24]Status: DisposedITAT Bangalore26 Jul 2024AY 2023-24

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadavassessment Year: 2023-24

For Appellant: Sri Sandeep Chalapathy, A.RFor Respondent: Sri Subramanian S., D.R
Section 12A

facts and circumstances of the case. 2. That the learned Principal Commissioner of Income-Tax (Central) erred in law and on facts in cancelling the registration u/s. 12AB of the Act on the ground that the appellant's case falls under the specified violation explained under Explanation to section 12AB ... That the proceedings of cancellation of registration granted u/s. 12AB of the Act are bad in law as the assessment proceedings for AY 2021- 22 are pending on the date of passing such order. 4. That the learned Principal Commissioner of Income-Tax (Central) erred in law and on facts

Shreevasaird Swetamber Murtipujak Tapagachh Jain Sang, Vasai West vs. CIT Exemption, Pune

In the result, the appeal of the assessee is all In the result, the appeal of the assessee is all In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2800/MUM/2024[2023-24]Status: DisposedITAT Mumbai25 Jul 2024AY 2023-24

Bench: Shri Amit Shukla () & Shri Om Prakash Kant () Assessment Year: 2023-24 Shreevasaird Swetamber Cit Exemption, Pune, Murtipujak Tapagachh Jain Sang, 322, Income Tax Office Pmt Vs. Plot No. 15A, Ambadi Road, Vasai Building Shankar Seth Road, Road, West Palghar-401202 Pune-411037. Pan No. Aahts 4589 H Appellant Respondent

For Appellant: Mr. R.A. Dhyani, CIT-DRFor Respondent: Ms. Jytoi Samant
Section 12(1)(ac)Section 12ASection 12A(1)(a)

receipt of the notice. the assesse was not in receipt of the notice. 2) The Ld. CIT erred in passing order of cancellation of registration 2) The Ld. CIT erred in passing order of cancellation of registration 2) The Ld. CIT erred in passing order of cancellation of registration without ... granted registration for all the previous assessment y all the previous assessment years. 3) The Ld CIT had erred in passing order of cancellation of registration by 3) The Ld CIT had erred in passing order of cancellation of registration by 3) The Ld CIT had erred in passing order

Credit Guarantee Fund Trust for Micro and Small Enterprises, Mumbai vs. Deputy Commissioner of Income Tax (Exemption)-1(1), Mumbai

ITA 2045/MUM/2024[2012-13]Status: DisposedITAT Mumbai25 Jul 2024AY 2012-13

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Smt. Kavitha Rajagopal, Hon'Ble

For Appellant: Shri Shailesh Shah & Shri Jay Dharod, A/RFor Respondent: Shri H.M. Bhatt, Sr. D/R
Section 11(1)(a)Section 11(1)(d)Section 12ASection 2(15)Section 2(24)Section 2(24)(iia)

received from settlors on the reasoning that DIT(E) has withdrawn the registration u/s 12AA(3) without appreciating the fact that order of cancellation of registration u/s 12A has been set aside by the Hon'ble Income Tax Appellate Tribunal (ITAT) and Departmental appeal against the said ITAT order ... trust are covered within the meaning of charitable purpose and the trust was granted registration u/s 12A of the Act. The order of cancellation of registration u/s 12A has been set aside by the Hon'ble ITAT and Departmental appeal against the said ITAT order has been dismissed

Tejendra Pal Singh Sahni, Kota vs. Joint Commissioner of Income Tax, Central Range, Udaipur

In the result, the appeal of the assessee stands allowed with no orders as to costs

ITA 23/JPR/2024[2014-15]Status: DisposedITAT Jaipur10 Jul 2024AY 2014-15

Bench: Id. CIT(A)-2, Udaipur on 02.07.2019. The order confirming the levy of penalty was passed by ld. CIT(A)-2, Udaipur dated 18.09.2023 u/s 250 of the Income Tax Act, 1961. The order, as per current practice, was not served on the assessee through post. The said order was also uploaded on e-filing portal of the assessee. Accordingly, assessee was required to file an appeal before the Hon'ble ITAT on or before 17.11.2023, being 60 days from the date of receipt of order. However, the present appea

For Appellant: Shri Rajeev Sogani, CA &For Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 250Section 269SSection 271D

already been pointed out that the issue of alleged misappropriation against the assessee was also the subject matter of controversy for cancellation of registration of Wholesale Cloth Merchant Association us/ 12A of the Act. The Association filed appeal before ITAT Jaipur Bench and the said appeal was decided vide order

Chemstar International, Mumbai vs. DCIT- 24(1), Mumbai

In the result, both the appeals filed by the assessee are allowed

ITA 3799/MUM/2023[2014-15]Status: DisposedITAT Mumbai05 Jul 2024AY 2014-15

Bench: Shri B.R. Baskaran (Am) & Shri Sunil Kumar Singh (Jm) I.T.A. Nos. 3798 & 3799/Mum/2023 (A.Ys. 2015-16 & Ay. 2014-15) Chemstar International Vs. Dcit-24(1) 102-D, Nirman Palace, Piramal Chambers, Pump House, Rajmata Lalbaug, Mumbai- Jijabai Road, Andheri 400012. East, Mumbai-400093. Pan : Aabfc8974G (Appellant) (Respondent) Assessee By Ms. Ridhisha Jain Department By Shri H. M. Bhatt (Sr. Dr) Date Of Hearing 19.06.2024 Dateof Pronouncement 05.07.2024 O R D E R Per B.R.Baskaran (Am) :-

Section 133ASection 35(1)(ii)

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 fill 01.10.2004; and lastly. Section 21 of the General Clauses Act has no application to the order passed by the CIT under Section ... because the order is quasi judicial in nature and it is for all these reasons the CIT had no jurisdiction to cancel the registration certificate once granted by him under Section 12A till the power was expressly conferred on the CIT by Section I2AAC3) of the Act w.e.f

Chemstar International, Mumbai vs. DCIT-24(1), Mumbai

In the result, both the appeals filed by the assessee are allowed

ITA 3798/MUM/2023[2015-16]Status: DisposedITAT Mumbai05 Jul 2024AY 2015-16

Bench: Shri B.R. Baskaran (Am) & Shri Sunil Kumar Singh (Jm) I.T.A. Nos. 3798 & 3799/Mum/2023 (A.Ys. 2015-16 & Ay. 2014-15) Chemstar International Vs. Dcit-24(1) 102-D, Nirman Palace, Piramal Chambers, Pump House, Rajmata Lalbaug, Mumbai- Jijabai Road, Andheri 400012. East, Mumbai-400093. Pan : Aabfc8974G (Appellant) (Respondent) Assessee By Ms. Ridhisha Jain Department By Shri H. M. Bhatt (Sr. Dr) Date Of Hearing 19.06.2024 Dateof Pronouncement 05.07.2024 O R D E R Per B.R.Baskaran (Am) :-

Section 133ASection 35(1)(ii)

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 fill 01.10.2004; and lastly. Section 21 of the General Clauses Act has no application to the order passed by the CIT under Section ... because the order is quasi judicial in nature and it is for all these reasons the CIT had no jurisdiction to cancel the registration certificate once granted by him under Section 12A till the power was expressly conferred on the CIT by Section I2AAC3) of the Act w.e.f

Saranaalayam Trust, Vellore vs. CIT Exemptions, Chennai

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 933/CHNY/2024[-]Status: DisposedITAT Chennai03 Jul 2024

Bench: Shri Manu Kumar Giri, Hon’Ble & Shri S.R.Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 933/Chny/2024 Commissioner Of Income Tax Saranaalayam Trust, V. (Exemptions), 124/K, Perumalpet, Chennai. Alangayam Cross Road, Vaniyambadi, Vellore – 635 751. [Pan:Aahts-3222-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. T.V. Muthuabirami, Advocate : Shri. V. Nandakumar, Cit ""यथ"क"ओरसे/Respondent By सुनवाईकीतारीख/Date Of Hearing : 24.06.2024 घोषणाकीतारीख/Date Of Pronouncement : 03.07.2024 आदेश /O R D E R Per S. R. Raghunatha:

For Appellant: Shri. T.V. MuthuAbirami, Advocate
Section 12Section 12ASection 80G(5)(vi)

assessee is the Ld.CIT(Exemptions) has erred in passing the order U/s.12AB(1)(b)(ii)(B) by rejecting the approval and cancelling the registration of the assessee. :-2-: ITA. No:933/Chny/2024 3. Facts of the case : The assessee is charitable trust, filed an online application on 24/08/2023 in form No.10AB ... deed” and hence the application filed in Form 10AB, u/s.12(A)(1)(ac)(iii) of the Act, seeking registration U/s.12AB was ‘rejected and cancelled the registration’. Aggrieved by the rejection / cancellation order of Ld.CIT(Exemptions), dated 27.02.2024 in form No.10AD, the assessee is before us. 4. The Ld.Counsel

Shree Dattakrupa Foundation, Ahmednagar vs. Commissioner of Income Tax, Exemption, Pune

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 327/PUN/2024[-]Status: DisposedITAT Pune28 Jun 2024

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Prasad S BhandariFor Respondent: Shri Pankaj Kumar
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(vi)

hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes. 9. Since the order rejecting the provisional cancellation of registration is restored to the file of the CIT(Exemption), therefore, the issue relating to the cancellation of provisional approval granted

Shree Dattakrupa Foundation, Ahmednagar vs. Commissioner of Incom Tax Exemption, Pune

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 326/PUN/2024[-]Status: DisposedITAT Pune28 Jun 2024

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Prasad S BhandariFor Respondent: Shri Pankaj Kumar
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(vi)

hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes. 9. Since the order rejecting the provisional cancellation of registration is restored to the file of the CIT(Exemption), therefore, the issue relating to the cancellation of provisional approval granted