2013 (7) TMI 384

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....ed in law in coming to the conclusion that registration under section 12AA cannot be cancelled by taking into consideration an order passed under section 10(23C)(vi) of the Act by the Chief Commissioner as both the proceedings are independent proceedings ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in not appreciating the fact that the assessee was not doing any charitable activity as found by the Assessing Officer. During the assessment proceedings as such the provisions of sections 11, 12, 12A, 13 of the Act had been violated by the assessee, therefore, the cancellation of registration by the Commissioner of Income-tax was justified ? (3) Whether, on the facts and in the circumst....

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....09. The Tribunal, vide impugned order dated October 8, 2009, had allowed the appeal and set aside the order of the Commissioner of Income-tax dated May 22, 2009 and the registration had been restored. The Tribunal had come to the conclusion that the proceeding under section 10(23C)(vi) of the Act is an independent proceeding and cannot be made the sole ground for cancellation of the registration granted under section 12A of the Act. It further found that the deduction under section 11 of the Act has been allowed to the respondent-assessee herein for the assessment year 2006-07 and in the assessment order passed for the assessment year 2004-05 exemption under section 11 of the Act was disallowed, which order was reversed in appeal by the Com....