2019 (5) TMI 1200

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.... 102/(Asr)/2017, claiming the following substantial questions of law:- I. Whether on the facts and circumstances of the case, the Hon'ble ITAT has erred in directing the registration to be accorded instead of reverting it back for re-examination following the spirit of judgment by the Hon'ble Allahabad High Court in appeal No. 112 of 2012 in the case of CIT Vs. A.R. Trust as per which the Hon'ble ITAT does not have powers to direct registration even though the averred decision was in respect of 12AA matters? II. Whether on the facts and in the circumstances of the case the Hon'ble ITAT is not perverse in holding that the CIT has not given valid reasons while not granting approval to the applicant and thereb....

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....sessee-society is registered under Section 12AA of the Act and was set up to run various educational institutions. The assessee was granted approval under Section 80G of the Act vide order dated 1.9.2014. The said approval had lapsed on 31.3.2009. According to the assessee, as per Circular dated 27.10.2010, 'the existing approvals expiring on or after Ist October, 2008, shall be deemed to have been extended in perpetuity unless specifically withdrawn.' An application was filed for approval under Section 80G(5)(vi) of the Act on 28.7.2016. The Commissioner of Income Tax (E), Chandigarh vide order dated 31.1.2017 (Annexure A-1) rejected the application of the assessee for grant of approval under Section 80G of the Act. Feeling aggriev....