2017 (10) TMI 721

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....essment year 2011-12 on the grounds inter alia that :- "1. On the facts and in the circumstances of the case and in law, the Ld. CIT (A) has erred in allowing the appeal of the assessee ignoring the fact that though the objects of the assessee may seem to be charitable but the activities carried out by the society are commercial in nature. 2. On the facts and in the circumstances of the case and in law, the Ld. CIT (A) has erred in relying on the decision of Hon'ble ITAT in assessee's own case by ignoring the fact that department has filed an appeal against the decision of ITAT setting aside the order of DIT (E) cancelling the registration of the assessee." 2. Briefly stated the facts necessary for adjudication of the c....

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....es of the parties to the appeal, gone through the documents relied upon and orders passed by the revenue authorities below in the light of the facts and circumstances of the case. 5. Undisputedly, in AY 2009-10, the coordinate Bench of the Tribunal vide an order dated 20.08.2014 passed in assessee's own rejected the appeal filed by the Revenue denying the benefit of exemption under sections 11 & 12 of the Act. It is also not in dispute that there is no change in the facts and circumstances of the case during the year under assessment. 6. In the backdrop of the aforesaid undisputed facts and circumstances of the case, when we examine the assessment order passed by the AO and grounds of appeal raised by the Revenue, it is transpired tha....

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....e case may be, he shall pass an order in writing cancelling the registration of such trust or institution.? However, the words- "or has obtained registration at any time under section 12A (as it stood the before its amendment by the Finance (No.2) Act, 1996 (33 of 1996)" were inserted by virtue of the Finance Act, 2010 with effect from 01.06.2010. This meant that the power to cancel the registration was conferred under section 12AA(3) only with effect from01.06.2010. This is exactly what has been held by this court in DIT v. Mool Chand Khairati Ram Trust-339 ITR 622 (Del) This would be clear from the observations to the following effect:- "7. From the conjoint reading of sub-section (1) clause (b) and sub-section (3) of se....