PUNJAB HERITAGE & TOURISM PROMOTION BOARD,CHANDIGARH vs. CIT EXEMPTIONS, CHANDIGARH

The appeal stand allowed in terms of our above order

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं. / Ita No.1126/Chandi/2024 Punjab Heritage & Tourism Promotion Board Cit (Exemptions) C/O Rajiv Goel & Associates बनाम/ Aaykar Bhawan. Sco 823-824,Sector 22-A Sector 17-E Vs. Chandigarh-160022. Chandigarh-160017 "ायीलेखासं./जीआइआरसं./Pan/Gir No.Aaatp-6562-G (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Dhruv Goel (Ca) -Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) (Virtual) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 17-09-2025 घोषणाकीतारीख /Date Of Pronouncement : 07/10/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Cancellation Of Registrations U/S 12A As Well As U/S 12A(1)(Ac)(I) Vide Order Dated 04-11-2024 Of Ld. Commissioner Of Income Tax (Exemption), Chandigarh, [Cit(E)], The Assessee Is In Further Appeal Before Us With Following Grounds Of Appeal: - 1. That The Learned Cit(E) Has Erred In Law & On Facts In Initiating Proceedings For Cancellation Of Registration U/S 12A & Observing That Assessee Had Committed A Specified Violation As Defined In Section 12Ab(4)(Ii). 2. That The Learned Cit(E) Has Erred In Law & On Facts In Cancelling The Registration U/S 12A Of The Assessee As Per Provisions Of Section 12Ab(4)(Ii) Of The Act. 3. That The Learned C1T(E) Has Erred In Law & On Facts In Cancelling The Registration U/S 12A With Retrospective Effect From Ay 2010-11 Onwards.