“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

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

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

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

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

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

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

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

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

In the result, appeal filed by the assessee is allowed

ITA 720/MUM/2021[2012-13]Status: DisposedITAT Mumbai25 Mar 2022AY 2012-13

Bench: Shri Shamim Yahya & Shri Pavan Kumar Gadalebhavesh Arunkumar Vs. Acit – 19(1) Shah Matru Mandir G-7, Sarvodaya Nagar, Grant Road, Tardeo, 1St Panjrapole Lane, Cp Mumbai-400007 Tank, Mumbai – 400004 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Andps5035M Appellant .. Respondent Appellant By : Mr.Suchek Anchaliya.Ar Respondent By : Mr.C.T. Mathews. Sr. Dr Date Of Hearing 08.03.2022 Date Of Pronouncement 23.03.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals), (Nfac) Delhi Passed U/S 143(3) R.W.S 147 & 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal.

For Appellant: Mr.Suchek Anchaliya.ARFor Respondent: Mr.C.T. Mathews. Sr. DR

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 35Section 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

M/S Govindram & Co., Mumbai vs. Asst. CIT 17(1), Mumbai

In the result, the appeal for Assessment Year 2010-11 is also dismissed

ITA 1475/MUM/2019[2010-11]Status: DisposedITAT Mumbai25 Mar 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: NoneFor Respondent: Shri Hoshang B. Irani, DR

Section 132Section 143(3)Section 147Section 148Section 35A

were prior to the decision of Honourable supreme court in case of CIT V Batanagar Education trust [2021] 129 taxmann.com 30 (SC) where cancellation of registration of The Trust u/s 12 A as well as 80 G were upheld. When the recipient of donation has confirmed that donation were taken

M/S Govindram & Co., Mumbai vs. Asst. CIT 17(1), Mumbai

In the result, the appeal for Assessment Year 2010-11 is also dismissed

ITA 1474/MUM/2019[2009-10]Status: DisposedITAT Mumbai25 Mar 2022AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: NoneFor Respondent: Shri Hoshang B. Irani, DR

Section 132Section 143(3)Section 147Section 148Section 35A

Dy. CIT (E)-1(1), Mumbai vs. Bharat Diamond Bourse, Mumbai

In the result, the appeals are allowed for statistical purposes in the terms indicated above

ITA 4657/MUM/2019[2014-15]Status: DisposedITAT Mumbai08 Mar 2022AY 2014-15

Section 11Section 12ASection 13(8)Section 143(3)Section 2Section 2(15)Section 25

relying only on the decision of Hon’ble ITAT in ITA No. 884/Mum/2012 dated 30.03.2017 in assessee’s own case upholding the cancelation of registration u/s. 12A of the I.T. Act despite the fact that for allowing exemption u/s. 11 and 12 of the I.T. Act, registration u/s. 12A/12AA ... wasright in relying only on the decision of Hon'ble ITAT in ITA No.884/Mum/2012 dated30.03.2017 in assessee's own case upholding the cancelation of registration u/s. 12A ITA Nos. 4655 to 4657/Mum/2019 Assessment Years: 2012-13 to 2014-15 Page 2 of 6 of theI.T. Act, ignoring the fact that

Dy. CIT (E)-1(1), Mumbai vs. Bharat Diamond Bourse, Mumbai

In the result, the appeals are allowed for statistical purposes in the terms indicated above

ITA 4656/MUM/2019[2013-14]Status: DisposedITAT Mumbai08 Mar 2022AY 2013-14

Section 11Section 12ASection 13(8)Section 143(3)Section 2Section 2(15)Section 25

Dy. CIT (E)-1(1), Mumbai vs. Bharat Diamond Bourse, Mumbai

In the result, the appeals are allowed for statistical purposes in the terms indicated above

ITA 4655/MUM/2019[2012-13]Status: DisposedITAT Mumbai08 Mar 2022AY 2012-13

Section 11Section 12ASection 13(8)Section 143(3)Section 2Section 2(15)Section 25

Navi Mumbai Sports Association, Navi Mumbai vs. ADIT (E) II (2), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 7710/MUM/2019[2012-13]Status: DisposedITAT Mumbai03 Mar 2022AY 2012-13

Bench: Shri Vikas Awasthy () & Shri Gagan Goyal ()

Section 11Section 12ASection 2(15)

Cricket Association vs. DIT(E) (Supra). In respect of such reliance placed, it is stated that the said decision is in respect of cancellation of registration u/s 12AA(3) of the Act, when there is no dispute about the genuineness of the trust or the activities of the trust

Navi Mumbai Sports Association, Mumbai vs. ADIT (E)-II (2), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 6160/MUM/2019[2009-2010]Status: DisposedITAT Mumbai03 Mar 2022AY 2009-2010

Bench: Shri Vikas Awasthy () & Shri Gagan Goyal ()

Section 11Section 12ASection 2(15)

Breach Candy Swimming Bath Trust, Mumbai vs. DCIT Cent. Cir 5(3), Mumbai

In the result, the assessee appeal

ITA 2469/MUM/2021[2014-15]Status: DisposedITAT Mumbai24 Feb 2022AY 2014-15

Bench: Shri S Rifaur Rahman & Shri Pavan Kumar Gadale & Breach Candy Vs. Dcit, Cc5(3) Swimming Bath Trust Room No. 1906, 19Th 66, Bhulabhai Desai Floor, Air India Bldg, Road, Breach Candy, Nariman Point, Mumbai – 400026. Mumbai – 400021. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatb0133F Appellant .. Respondent Appellant By : Shri.Rajeev Waglay Adv. Ar Respondent By : Shri.Dilip Kumar Shah & Shri.Mahesh Akhade. Dr Date Of Hearing 18.01.2022 Date Of Pronouncement 27.01.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Commissioner Of Income Tax (Appeals)- 53, Mumbai Passed U/Sec144 R.W.S147 & 250 Of The Act (A.Y.2014-15) & U/Sec 143(3)R.W.S147 & 250 Of The Income Tax Act, 1961 (A.Y.2015-16). Since The Issues Involved In These Appeals Are Identical & Inter Connected, Hence Are Clubbed, Heard & Consolidated Order Is Passed.

For Appellant: Shri.Rajeev Waglay Adv. ARFor Respondent: Shri.Dilip Kumar Shah &

Section 11Section 12ASection 143(3)Section 148Section 2(15)

Exemption u/s 11 denied invoking provisions of addition Sec. 2(15) and treated the trust as a Mutual association in the context of cancellation of Registration u/s 12A vide order dated 26.11.2011 Decision of Ld. Ld. CIT(A) upheld the order of AO, holding that CIT(A) claim of exemption ... assessed the income at Rs. 79,46,609/-. Decision of In the meantime the assessee had assailed the Hon’ble ITAT order of cancellation of Registration u/s 12A dated on cancellation 26.12.2011 before the Hon’ble ITAT, F Bench of 12A wherein vide order 30.06.2014 restored the registration registration

Smt. Santosh Anil Parmar, Mumbai vs. ITO-22(2)(2), Mumbai

In the result, the appeal of the assessee for Assessment Year 2008-09 and 2009-10 are allowed

ITA 7069/MUM/2019[2009-10]Status: DisposedITAT Mumbai21 Feb 2022AY 2009-10

Bench: Shri Vikas Awasthyआअसं. 7067/मुं/2019 ("न.व 2007-08) आअसं. 7068/मुं/2019 ("न.व 2008-09) आअसं. 7069/मुं/2019 ("न.व 2009-10) Smt. Santosh Anil Parmar, 501, Prabhat Co-Op Hs Society Ltd. Plot No.;415A, D.K.Sandhu Marg , Chembur, Mumbai 400 071 Pan:Agkpp-5786-E ...... अपीलाथ" /Appellant बनाम Vs. Income Tax Officer-22(2)(2), 4Th Floor, Tower No.6, Vashi Rly Station, Navi Mumbai 400 703 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Devendra Kothari ""तवाद" "वारा/Respondent By : Shri R.A. Dhyani सुनवाई क" "त"थ/ Date Of Hearing : 26/11/2021 घोषणा क" "त"थ/ Date Of Pronouncement : 21/02/2022

For Appellant: Shri Devendra KothariFor Respondent: Shri R.A. Dhyani

Section 132Section 143(1)Section 143(3)Section 148

that the assessee had sold 8500 shares of Buniyad Chemicals during Financial Year 2006-07. 6. In so far as cancellation of registration of M/s. Alliance Intermediaries and Network Pvt. Ltd. as sub-broker by the NSE through whom the assessee had sold shares of Buniyad Chemicals, in my considered

Smt Santosh Anil Parmar, Mumbai vs. ITO-22(2)(2), Mumbai

In the result, the appeal of the assessee for Assessment Year 2008-09 and 2009-10 are allowed

ITA 7067/MUM/2019[2007-08]Status: DisposedITAT Mumbai21 Feb 2022AY 2007-08

For Appellant: Shri Devendra KothariFor Respondent: Shri R.A. Dhyani

Section 132Section 143(1)Section 143(3)Section 148

Shri D.Dasappa, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, both the appeals of the assessee are partly allowed

ITA 2223/BANG/2016[2009-10]Status: DisposedITAT Bangalore09 Feb 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri L. Bharath, CAFor Respondent: Capt. Pradeep Shoury Arya, Addl.CIT(DR)(ITAT)

Section 132Section 153CSection 2(14)Section 80

assessment order regarding the activities of the trust not being genuine and not carried out in accordance with the trust deed or cancellation of registration, denial of benefits of Sections 11 and 12 etc. are concerned, the same would not be affected by this judgment. It is, thus, clarified that

Shri D.Dasappa, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, both the appeals of the assessee are partly allowed

ITA 2222/BANG/2016[2008-09]Status: DisposedITAT Bangalore09 Feb 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri L. Bharath, CAFor Respondent: Capt. Pradeep Shoury Arya, Addl.CIT(DR)(ITAT)

Section 132Section 153CSection 2(14)Section 80

Bhai Hospital Trust, New Delhi vs. ITO (Exemption), New Delhi

In the result, both appeals filed by the assessee are

ITA 2351/DEL/2017[2006-07]Status: DisposedITAT Delhi25 Oct 2021AY 2006-07

Bench: Shri G.S. Pannu, Hon’Ble & Shri Kul Bharat

Section 10Section 12ASection 147Section 148Section 271(1)(c)

Director of Income Tax (Exemption) vide Order dated 19th July, 2011 from inception, whereas neither the DIT(E) had the power to cancel the registration from inception nor this could be a reason for reopening the assessment u/s 147 of the Act. 3. That the CIT(A) erred ... ground that the registration u/s 12AA of the Act as granted to the assessee was cancelled since inception. The issue of validity of cancellation of registration came up to the stage of the Tribunal. It is found that the Tribunal in ITA No.4147/Del/2011 was pleased to set-aside the impugned

Bhai Hospital Trust, New Delhi vs. ITO (Exemption), New Delhi

In the result, both appeals filed by the assessee are

ITA 2350/DEL/2017[2005-06]Status: DisposedITAT Delhi25 Oct 2021AY 2005-06

Bench: Shri G.S. Pannu, Hon’Ble & Shri Kul Bharat

Section 10Section 12ASection 147Section 148Section 271(1)(c)

DCIT (E), Circle- 1(1), New Delhi vs. Dlf Qutab Enclave Complex Educational Charitable Trust, New Delhi

In the result, the appeals of the Revenue are

ITA 3370/DEL/2018[2014-15]Status: DisposedITAT Delhi07 Oct 2021AY 2014-15

Bench: Shri Anil Chaturvedi & Shri Sanjay Garg

Section 11Section 12A

available at pages 4 to 6 of the paper book, by making following observations:- " The respondent had challenged the said order of cancellation of registration before the Tribunal on the ground that the Director of Income-tax (Exemptions) did not have the power to cancel ... accordance with the objects of the trust or institution, as the case may be, he shall pass an order in writing cancelling the registration of such trust or institution. ? However, the words- "or has obtained registration at any time under section 12A (as it stood the before its amendment

DCIT (E), Circle- 1(1), New Delhi vs. Dlf Qutab Enclave Complex Educational Charitable Trust, New Delhi

In the result, the appeals of the Revenue are

ITA 3369/DEL/2018[2013-14]Status: DisposedITAT Delhi07 Oct 2021AY 2013-14

Bench: Shri Anil Chaturvedi & Shri Sanjay Garg

Section 11Section 12A

Rommana Herbal Care P.Ltd, New Delhi vs. ACIT, Circle3-21(2), New Delhi

Accordingly appeal filed by the assessee is dismissed

ITA 2629/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Sept 2021AY 2014-15

Bench: Shri Kuldip Singh & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri G. S. Kohli, C. AFor Respondent: Ms. Kirti Sankratyayan; Sr. D.R

Section 12ASection 143(3)Section 35(1)(ii)

laid down in section 2(15)." The CIT, therefore, invoked the provisions of section 12AA(3) of the Act and cancelled the registration granted under section 12AA of the Act w.e.f. 1-4- 2012. Consequently, the approval granted to the Trust under section 80G of the Act was also cancelled ... figure in the statement recorded on 27-1-2015. However, pursuant to the Survey in the case of SHG & PH proceedings for cancellation of registration u/s 12A of the Act granted to them were initiated. In such proceedings, Smt. Samadrita Mukherjee Sardar (in a letter dated

Ghaziabad Development Authortiy, Ghaziabad vs. DCIT (E), Ghaziabad

In the result, ITA No.5355/Del/2017 is allowed for

ITA 5355/DEL/2017[2013-14]Status: DisposedITAT Delhi13 Sept 2021AY 2013-14

Section 11Section 12ASection 147Section 148Section 2(15)

same are dismissed as not pressed. 3.1 With respect to ground Nos.3 to 6, the Ld. AR submitted that the issue of cancellation of registration u/s 12AA of the Act had been considered by this Tribunal and the Tribunal had restored the registration u/s 12AA vide order dated

M/S. Ghaziabad Development Authority, New Delhi vs. ACIT (Excemption), Ghaziabad

In the result, ITA No.5355/Del/2017 is allowed for

ITA 2038/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Sept 2021AY 2012-13

Section 11Section 12ASection 147Section 148Section 2(15)