2017 (9) TMI 973

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....issioner of Income Tax (Central), Pune, dated 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 m....

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....he Tribunal should not have interfered with the order of 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....

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....on par with another view of the Tribunal taken in the case of similar educational institutions. 11. Once the Tribunal has followed the orders on facts for the prior assessment years and on both counts agreed with the assessee that there is no violation of the Capitation Fee Act, nor the institutions are carrying on their activities on commercial lines, then, we do not think that the Commissioner was justified in cancelling the registration under Section 12A of the IT Act. His order has been rightly interfered with. 12. Even in the case of renewal of approval under Section 80G of the IT Act, the Tribunal found that the same observations have been made. Rather, the Commissioner relied upon the cancellation of registration under Section ....