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of <h1>Court Upholds Tribunal's Decision, Dismisses Revenue's Appeal for 2011-2012 Tax Assessment.</h1> <h3>Commissioner of Income Tax, (Exemption), Hyderabad Versus Orissa Cricket Association, Cuttack</h3> The High Court of Orissa dismissed the Revenue's appeal for the assessment year 2011-2012, upholding the previous judgment from a related case. The ... Refusing to grant registration u/s.12AA - no proof of charitable activities - non grant registration mainly on the ground that funds of the assessee were diverted for personal benefits of the executives of the society, in violation of provisions of section 13 (1)(c) - HELD THAT:- This day we have dealt with impugned common order by our judgment in Orissa Cricket Association [2023 (7) TMI 459 - ORISSA HIGH COURT] wherein held objects of the assessee society are charitable in nature and in absence of pointing out any specific activities of the assessee society which were not genuine, in our considered view, rejection of application for registration u/s.12AA of the Act on the ground of diversion of funds for the benefit of executives of the association in violation of provisions of Section 13(1)(c) of the Act is not justified. The violation of provisions of Section 13(1)(c) of the Act is a matter which is to be looked into by the Assessing Officer while making assessment after grant of registration u/s.12AA of the Act and the Assessing Officer has to act as per the provisions of law. We, therefore, set aside the order of the CIT(E) and direct him to grant registration to the assessee society u/s.12AA This appeal stands covered by the judgment above. In the circumstances, the substantial question of law framed is deemed to have been framed herein and answered accordingly. The High Court of Orissa heard an appeal by the Revenue against a common order dated 26th December 2017 for assessment year 2011-2012. Mr. R. Chimanka represented the appellant, and Mr. S. Ray represented the respondent. The appeal was disposed of based on a previous judgment in a related case.
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