2017 (9) TMI 973

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.... 20th September, 2010 rejecting the renewal of approval under Section 80G of the Income Tax Act, 1961 (for short, "the IT Act"). The second Appeal was directed against the order dated 17th September, 2010 of the Commissioner of Income Tax (Central), Pune, cancelling the registration under Section 12A. 3. The Tribunal noted the facts in details and thereafter allowed these Appeals. 4. The Revenue would submit that the substantial question of law that arises is proposed at para 5.1 of the memorandum of Appeal. 5. It is argued that there was no justification for the Tribunal to have allowed these Appeals. 6. There is a respondent before us, who is an assessee assessed to income tax. It may be a society registered under the Maharashtra Publ....

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....f the Commissioner of Income Tax. 8. We are unable to agree with Mr. Tejveer Singh and for more than one reason. Firstly, there is no dispute that the assessee enjoyed the exemption and its income was therefore, not assessable to tax. The assessee had the requisite permissions/authorizations. The assessee also therefore, was relying on the orders of the Tribunal in that regard. 9. The Tribunal found that the assessee trust is more than 100 years old. It runs more than 60 educational institutions imparting education to more than 70000 students in various fields. It was granted registration earlier under Section 12A. The Commissioner of Income Tax, however, relied on certain amounts styled as 'donations collected from students'. He ....