TaxTMI 
TaxTMI 
2013 (11) TMI 664
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....late Tribunal in ITA No.127/Agra/2013 and ITA No.128/Agra/2013 in the matter of Babu Mohan Lal Arya Smarak Educational Trust v. Commissioner of Income Tax (Central), Kanpur and Sharda Educational Trust v. Commissioner of Income Tax (Central), Kanpur respectively. We have gone through the orders passed by the Commissioner of Income Tax (Central), Kanpur under Section 12AA of the Income Tax Act, 1961 dated 28.3.2013 by which the registration of the Trust under Section 12AA granted by registration dated 31.1.2006 w.e.f. 28.8.1998 was cancelled and the A.O. was directed to compute the income of the Trust as if there was no registration under Section 12A of the Act. We also gone though the orders passed by the ITAT dated 24.5.2013 by which appe....
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....oticed that the amount was not reflected in the books of account. During the assessment proceedings again an opportunity was given to the assessee explaining these entries of cash transaction with their regular books of account. Since the assesseee failed to furnish any satisfactory reply, notice was given as to why registration granted under Section 12A of the Act may not be cancelled. The Commissioner of Income Tax in his order against which appeal was allowed by the ITAT found that the assessee claimed that these papers do not belong to them. However, details written on the paper namely the name of Chitra Mangla, Add. 58, Krishna Babu Colony, Dayal Bagh, Agra and "10th Per-75% (2008)- ICSE, 12th Per - 75% (2010) -IBSE, Course applied fo....
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....ion and cancellation of registration are same and the assessee satisfies that the objects of assessee trust are educational and carried out activities for achieving their objects, therefore, cancellation of registration would not be justified in the matter. No addition could be made against the assessee of unaccounted donation/ capitation fees on the basis of seized computerized paper. It may also be noted that in A.Y. 2011-12, the AO in assessment order made addition of Rs.2,40,000/- of receipt of capitation fee on recovery of Annexure A-32 which is connected with other assessee Babu Mohan Lal Arya Smarak Educational Trust and in that case it was found to be dumb document and not admissible in evidence. Therefore, such is not an adverse ci....