2017 (5) TMI 1170

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lutely false and wrong, as more than half a dozen cases have been decided at a time and the facts of other cases have been mixed up with the facts of the present case and wrongly the application has been allowed, as submitted by the counsel for the appellant. Substantial questions of law have been raised which are as under: "(i) Whether on the facts and in the circumstances of the case the learned ITAT was justified in law in quashing the order u/s 12AA(1) (b)(ii) of the I.T. Act, 1961 passed by the CIT without going in depth the basis of rejection taken by CIT? (ii) Whether on the facts and in the circumstances of the case the learned ITAT was correct in law in directing the CIT to grant registration u/s 12AA of the Act w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....counsels for both sides and looking to the facts and circumstances of the case, combined and joint reasons given by Income Tax Appellate Tribunal in para6 for half a dozen matters which are as under: "6. On careful analysis of the order(s) passed by the ld. CIT(s) and the rival submissions of all the parties, it is found that the assessee society( s) was/were given registration under section 12AA and renewal was granted under section 80G for earlier years, therefore, it cannot be said that the material filed by the assessee(s) is incorrect. In this background, we are of the considered view that these are the fit cases to renew the registration of the Trusts and the impugned orders passed by the ld. CIT are not in accordance with la....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....en observed by the Income Tax Appellate Tribunal that there was an application for renewal of the registration. It is factually a wrong aspect of the matter. Moreover, previously the registration was granted under Section 12AA is also not a fact of this case. 7. It ought to be kept in mind by the Income Tax Appellate Tribuna l that whenever they decide more than one matter, all care should have been taken for factual aspects of each & every case, otherwise, this type of error is bound to occur. 8. In view of these facts, we, hereby, quash and set aside the order passed by the Income Tax Appellate Tribunal, Circuit Bench, Ranchi in I.T.A. No.123/Ran/2010, judgment and order dated 11th July, 2011 and we hereby remand the matter to Incom....