“cancellation of registration”

Bhavesh Arunkumar Shah, Mumbai vs. ACIT 19(1), Mumbai

In the result, appeal filed by the assessee is allowed

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleshri Bhavesh Arunkumar Shah V. Acit – 19(1) G-7, Sarvodaya Nagar Matru Mandir 1St Panjrapole Lane Mumbai – 400 007 C.P. Tank, Mumbai - 400004 Pan: Andps5035M (Appellant) (Respondent) Assessee Represented By : Shri Suchek Anchalia Department Represented By : Shri Chetan M. Kacha

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 10 Shri Bhavesh Arunkumar Shah application to the order passed ... Section 12A 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

Chamber of Indian Charitable Trusts, Mumbai vs. Pr CIT/ Comm of Income Tax, Mumbai

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

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 2168 & 2169/Mum/2021 (निर्धारण वर्ा / Assessment Year:2022-23) Chamber Of Indian बिधम/ Pcit Charitable Trusts Mumbai-400020. Vs. Gala No.328-332, Linkway Estates, New Link Road, Malad (W), Mumbai- 400064. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaicc9627J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri P. J. Pardiwala & Mr. Sukhsagar Syal. Revenue By: Shri Nihar Samal (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 04/07/2022 घोषणा की तारीख /Date Of Pronouncement: 28/09/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Trust Against The Imposition Of Certain Impugned Conditions In The Orders Passed By The Ld. Cit(E), Mumbai Dated 24.09.2021 & 24.05.2021, Whereby The Ld. Cit(E) Granted Registration U/S 12Ab(1)(A) Of The Income Tax Act, 1961 (Hereinafter “The Act”) & Under Clause (Iii) Of The Second Proviso To Section 80G(5) Of The Act

under proviso to sub-section (1) of Section 12AA. Under sub-section (3) of Section 12AA, the Commissioner is given power to cancel the registration, if he satisfies that the objects of such trust are not genuine or not being carried on in accordance with the objects of the trust ... When such an authority is vested with the Commissioner to cancel the registration in the event of the trust not being carried on in accordance with the objects of the trust, we do A.Ys.2022-23 Chamber of Indian Charitable Trust not find any ground to say that merely

Chamber of Indian Charitable Trusts, Mumbai vs. Pr CIT/ Comm of Income Tax, Mumbai

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

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 2168 & 2169/Mum/2021 (निर्धारण वर्ा / Assessment Year:2022-23) Chamber Of Indian बिधम/ Pcit Charitable Trusts Mumbai-400020. Vs. Gala No.328-332, Linkway Estates, New Link Road, Malad (W), Mumbai- 400064. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaicc9627J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri P. J. Pardiwala & Mr. Sukhsagar Syal. Revenue By: Shri Nihar Samal (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 04/07/2022 घोषणा की तारीख /Date Of Pronouncement: 28/09/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Trust Against The Imposition Of Certain Impugned Conditions In The Orders Passed By The Ld. Cit(E), Mumbai Dated 24.09.2021 & 24.05.2021, Whereby The Ld. Cit(E) Granted Registration U/S 12Ab(1)(A) Of The Income Tax Act, 1961 (Hereinafter “The Act”) & Under Clause (Iii) Of The Second Proviso To Section 80G(5) Of The Act

under proviso to sub-section (1) of Section 12AA. Under sub-section (3) of Section 12AA, the Commissioner is given power to cancel the registration, if he satisfies that the objects of such trust are not genuine or not being carried on in accordance with the objects of the trust ... When such an authority is vested with the Commissioner to cancel the registration in the event of the trust not being carried on in accordance with the objects of the trust, we do A.Ys.2022-23 Chamber of Indian Charitable Trust not find any ground to say that merely

Arrow Grentech Ltd., Mumbai vs. DCIT 9 (1)92), Mumbai

In the result, appeals filed by the assessee are allowed

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Authorities below. 11. Considered the rival submissions and material placed on record, the sole issue for adjudication is whether the subsequent cancellation of registration vide CBDT order dated 15.09.2016 with retrospective effect can invalidate assessee’s claim of deduction u/s. 35(1)(ii) of the Act. This issue has been ... having a valid approval granted under the Act by the CBDT. In the aforesaid factual position, we have to examine whether the subsequent cancellation of registration to SHG&PH vide CBDT order dated 15th September 2016, with retrospective effect can invalidate assessee’s claim of deduction under section

Arrow Grentech Ltd., Mumbai vs. DCIT 9 (1)92), Mumbai

In the result, appeals filed by the assessee are allowed

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Authorities below. 11. Considered the rival submissions and material placed on record, the sole issue for adjudication is whether the subsequent cancellation of registration vide CBDT order dated 15.09.2016 with retrospective effect can invalidate assessee’s claim of deduction u/s. 35(1)(ii) of the Act. This issue has been ... having a valid approval granted under the Act by the CBDT. In the aforesaid factual position, we have to examine whether the subsequent cancellation of registration to SHG&PH vide CBDT order dated 15th September 2016, with retrospective effect can invalidate assessee’s claim of deduction under section

ACIT Cent.Cir-2(1), Mumbai vs. M/S. Lilavati Kirtilal Mehta Medical Trust, Mumbai

In the result, Revenue’s appeal stands dismissed

Bench: Shri Amit Shukla & Shri Gagan Goyal

that the then CIT(Central)-1, Mumbai had issued a show cause u/s 12AA(3) to the assessee trust, with a view to cancel the registration, as certain anomalies had been found during the course of search held on 11.04.2011, indicating that the assessee had diverted certain funds to entities ... 1569/Mum/2021- M/s Lilavati Kirtilal Mehta Medical Trust entity. In due consideration to the facts of the case, the Ld. CIT(Central)-1, cancelled the registration granted to the assessee u/s 12A, vide his order u/s 12AA(3) of the Act, dated 28.03.2014. Consequent upon the CIT(Central)'s order

The Jrd & Thelma J Tata Trust, Mumbai vs. Commissioner of Income Tax 9Exemptions0, Mumbai

In the result, the appeal is allowed in the limited terms indicated above, and subject to the observations as above

charitable institution, the learned Commissioner does not have the authority to impose such conditions either. It is then pointed out that the cancellation of registration can also only be made as per the provisions of the law; the learned Commissioner cannot supplement these conditions. All these conditions are, according ... condition subject to which registration is granted. He further submits that non-compliance with these conditions deserves to be visited with cancellation of registration. We are thus urged to confirm the action of the learned Commissioner and decline to interfere in the matter. 5. We have heard the rival contentions

Sir Dorabji Tata Trust, Mumbai vs. Commissioner of Income Tax (Exemptions), Mumbai

In the result, the appeal is allowed in the limited terms indicated above, and subject to the observations as above

charitable institution, the learned Commissioner does not have the authority to impose such conditions either. It is then pointed out that the cancellation of registration can also only be made as per the provisions of the law; the learned Commissioner cannot supplement these conditions. All these conditions are, according ... condition subject to which registration is granted. He further submits that non-compliance with these conditions deserves to be visited with cancellation of registration. We are thus urged to confirm the action of the learned Commissioner and decline to interfere in the matter. 5. We have heard the rival contentions

Sir Ratan Tata Trust, Mumbai vs. Commissioner of Income Tax (Exemptions), Mumbai

In the result, the appeal is allowed in the limited terms indicated above, and subject to the observations as above

charitable institution, the learned Commissioner does not have the authority to impose such conditions either. It is then pointed out that the cancellation of registration can also only be made as per the provisions of the law; the learned Commissioner cannot supplement these conditions. All these conditions are, according ... condition subject to which registration is granted. He further submits that non-compliance with these conditions deserves to be visited with cancellation of registration. We are thus urged to confirm the action of the learned Commissioner and decline to interfere in the matter. 5. We have heard the rival contentions

The Jrd Tata Trust, Mumbai vs. CIT (Exemp), Mumbai

In the result, the appeal is allowed in the limited terms indicated above, and subject to the observations as above

charitable institution, the learned Commissioner does not have the authority to impose such conditions either. It is then pointed out that the cancellation of registration can also only be made as per the provisions of the law; the learned Commissioner cannot supplement these conditions. All these conditions are, according ... condition subject to which registration is granted. He further submits that non-compliance with these conditions deserves to be visited with cancellation of registration. We are thus urged to confirm the action of the learned Commissioner and decline to interfere in the matter. 5. We have heard the rival contentions

The J.N.Tata Endowment for the Higher Deucation of Indians, Mumbai vs. Commissioner of Income Tax (Emptions), Mumbai

In the result, the appeal is allowed in the limited terms indicated above, and subject to the observations as above

charitable institution, the learned Commissioner does not have the authority to impose such conditions either. It is then pointed out that the cancellation of registration can also only be made as per the provisions of the law; the learned Commissioner cannot supplement these conditions. All these conditions are, according ... condition subject to which registration is granted. He further submits that non-compliance with these conditions deserves to be visited with cancellation of registration. We are thus urged to confirm the action of the learned Commissioner and decline to interfere in the matter. 5. We have heard the rival contentions

Tata Education and Developement Trust, Mumbai vs. Commissioner of Income Tax(Exemptions), Mumbai

In the result, the appeal is allowed in the limited terms indicated above, and subject to the observations as above

charitable institution, the learned Commissioner does not have the authority to impose such conditions either. It is then pointed out that the cancellation of registration can also only be made as per the provisions of the law; the learned Commissioner cannot supplement these conditions. All these conditions are, according ... condition subject to which registration is granted. He further submits that non-compliance with these conditions deserves to be visited with cancellation of registration. We are thus urged to confirm the action of the learned Commissioner and decline to interfere in the matter. 5. We have heard the rival contentions

Sir Ratan Tata Parsi Matheran Convalescent Home, Mumbai vs. CIT (Exemptions), Mumbai

In the result, the appeal is allowed in the limited terms indicated above, and subject to the observations as above

charitable institution, the learned Commissioner does not have the authority to impose such conditions either. It is then pointed out that the cancellation of registration can also only be made as per the provisions of the law; the learned Commissioner cannot supplement these conditions. All these conditions are, according ... condition subject to which registration is granted. He further submits that non-compliance with these conditions deserves to be visited with cancellation of registration. We are thus urged to confirm the action of the learned Commissioner and decline to interfere in the matter. 5. We have heard the rival contentions

Trustees of Sir Ratan Tata Building C. J. Colony Tardeo, Mumbai vs. Commissioner of Income Tax (Exemptions), Mumbai

In the result, the appeal is allowed in the limited terms indicated above, and subject to the observations as above

charitable institution, the learned Commissioner does not have the authority to impose such conditions either. It is then pointed out that the cancellation of registration can also only be made as per the provisions of the law; the learned Commissioner cannot supplement these conditions. All these conditions are, according ... condition subject to which registration is granted. He further submits that non-compliance with these conditions deserves to be visited with cancellation of registration. We are thus urged to confirm the action of the learned Commissioner and decline to interfere in the matter. 5. We have heard the rival contentions

The Soci\Ety for the Rehabilition of Crippled Children, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai

In the result, the appeal is allowed in the limited terms indicated above, and subject to the observations as above

charitable institution, the learned Commissioner does not have the authority to impose such conditions either. It is then pointed out that the cancellation of registration can also only be made as per the provisions of the law; the learned Commissioner cannot supplement these conditions. All these conditions are, according ... condition subject to which registration is granted. He further submits that non-compliance with these conditions deserves to be visited with cancellation of registration. We are thus urged to confirm the action of the learned Commissioner and decline to interfere in the matter. 5. We have heard the rival contentions

Bhavesh Arunkumar Shah, Mumbai vs. ACIT-19(1), Mumbai

In the result, appeal filed by the assessee is allowed

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

Islamic Research Foundation, Pune vs. CIT (Exemption), Mumbai

Appeal is dismissed

concluding that trust is not genuine. 3. CIT(E) erred in relying on various orders from agencies of Government of India in cancellation of registration u/s 12AA. 4. CIT(E) erred in not considering letter dated 03.01.2017 in it‟s proper perspective. 5. CIT(E) erred in giving proper opportunity ... Registration No. TR/27949). Further, the Appellant was also registered under the provisions of Foreign Currency Regulation (FCRA) Act, 2010. 4. A proposal regarding cancellation of registration under Section 12A of the Act of the Appellant-Trust was received by the CIT(E) from the Additional Commission of Income-Tax (Exemptions