2015 (9) TMI 1502

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....l as on facts in cancelling the registration u/s12AA of the Income Tax Act, 1961 w.e.f A.Y.2009-10 in view of the judgement of the Hon'ble ITAT, Amritsar Bench in the case of Jammu, ITA No.30 (ASR) of 2011 dt.14.06.2012. The action of the CIT is illegal, unjustified & arbitrary and against the facts of the case. 2. Because the Ld. CIT-III has erred in overlooking and in summarily rejecting the detailed written reply along with various documents and evidence placed in paper book filed while taking the lop sided decision of cancellation of registration u/s 12AA of the Income Tax Act, 1961."   2. The registration granted to the assessee was cancelled by the learned CIT(A) w.e.f Asst. Year 2009-10, in view of the decision of the Amri....

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....he said decisions and submissions and also of the reasons as to why the said orders are not being followed. In view of the above, it is prayed that the aforementioned order relied upon by the assessee's counsel is not a valid order and may not be followed. In the circumstances, it is humbly submitted that hearing in this case may kindly be re-fixed so that the issue is argued on merits."   4. On a consideration of the matter, we find that in 'Kapurthala Improvement Trust' (supra), it has been held, inter alia, as follows: "9. We find that, as learned counsel rightly points out, the scope of powers of the Commissioner under section 12AA(3) for cancellation of registration already granted is very limited in scope in as much as i....

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.... considered view, the considerations with respect to the first proviso to Section2(15) coming into the play and, for that reason, the objectis of an assessee trust or institution being held to be not covered by the definition of 'charitable purposes', have no role to play in the matters relating to registration of a trust or institution under section 12A or 12AA-whether in respect of granting or declining of a registration or in respect of cancellation, even if otherwise permissible, of a registration." The present case is squarely covered by these observations, on facts. The Department has not refuted the above observations. It has only been stated that the said order, for the reasons mentioned, is a non-speaking order. Now this issue r....