2019 (5) TMI 1202

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....tracted from ITA-276-2012. 2. ITA-276-2012 has been preferred by the revenue under Section 260A of the Income Tax Act, 1961 (in short "the Act") against the order dated 25.5.2012 (Annexure A-2) passed by the Income Tax Appellate Tribunal, Delhi Bench 'E', New Delhi (hereinafter referred to as "the Tribunal") in ITA No. 793/Del/2011. The appeals were admitted by this Court vide order dated 10.7.2014 for determination of the substantial questions of law as proposed in para 13 of the appeals which are as under:- ITA-276-2012 (i) Whether the Tribunal has erred in interpretation of Section 12AA(3) of the Income Tax Act by holding that the cancellation of registration ordered by Commissioner is not sustainable when the addi....

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.... Commissioner of Income Tax, Rohtak. Vide order dated 31.5.2002, the Commissioner of Income Tax, Rohtak granted exemption to the assessee-Trust under Section 80G(5) of the Act which was valid from 1.4.2002 to 31.3.2007. On 4.8.2005, a search operation was conducted at the premises of the assessee as well as at the residence of the trustees. Further, vide order dated 30.1.2008, the registration granted to the assessee under Section 12AA of the Act was cancelled. A corrigendum was passed vide order dated 1.5.2008 by the Commissioner of Income Tax (C), Ludhiana to make the order under Section 12AA(3) of the Act effective from 1.10.2004. The assessee filed an appeal before the Tribunal against the cancellation of registration who vide order dat....

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....l was dismissed by confirming the relief granted to the assessee. As far as unaccounted payment of Rs. 8 lakhs made to M/s R.K. Engineering Works is concerned, the same had been deleted and no appeal was filed against the deletion of the addition. The issue regarding unexplained cash transfer entry was also decided in favour of the assessee. Further, the assessee had been granted registration again on 30.11.2008 which was made effective from the assessment year 2008-09 finding the activities of the assessee as genuine and the objective being charitable. The relevant findings recorded by the Tribunal read thus:- "We have heard both the sides in detail. The registration of the assessee which was granted on 27.3.2001 was cancelled by ....

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....he appeal bearing ITA- 1841/Del/2011 as impugned by the revenue in ITA-286-2012 has noticed as under:- "We have heard both the sides in detail. The addition was based on the cancellation of the assessee trust u/s 12AA and denying the exemption u/s 11 of the Act. Since we have allowed the appeal of the assessee for granting the registration, therefore, we set aside the orders of the authorities below." 7. Further, the Tribunal while allowing the appeal bearing ITA/972/Del/2011 of the assessee against the order of the CIT(C), Ludhiana for denying the approval of exemption under Section 80G of the Act against which the revenue has filed ITA-277-2012 before this Court, had observed as under:- "We have heard both the sides o....