2011 (2) TMI 1412

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....RDER PER RAJPAL YADAV, JM: The assessee is in appeal before us against the order of Ld. Commissioner of Income Tax, Meerut, dated 26.3.2009, passed u/s 12AA (3) of the Income Tax Act. The grounds of appeal taken by the assessee are not in consonance with Rule 8 of the ITAT rules. They are descriptive and argumentative in nature. In brief, the grievance of assessee is that Ld. Commissioner has ....

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...., 2008. 3. With the assistance of Ld. Representative, we have gone through the record carefully. The proviso to section 2 (15) of the Act was added by way of Finance Act at 2008. It has been made applicable w.e.f. 1st April,. 2009. The definition of "charitable purpose" along with proviso provided in section 2(15) read as under :- (15) "Charitable purpose" includes relief of the poor, education....

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....s referred to therein is ten lakh rupees or less in the previous year;] 4. The proviso is applicable w.e.f 1st April, 2009. The Ld. Commissioner has erred in withdrawing the registration w.e.f. 1st April, 2008. The proviso for that period is not applicable. Therefore, Ld. Commissioner has no power to withdraw the registration on the strength of this proviso. Without going into the merits whether....