2017 (10) TMI 1584

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....ossain, Sr. Standing For the Respondent : Mr. Jayant Mehta with Mr. Kapil Wadhwa, Advs. ORDER 1. The Revenue is in appeal against the judgment of the Income Tax Appellate Tribunal (ITAT) contending that its impugned order is erroneous. It firstly urges that the cancellation of registration under Section 2(15) of the Income Tax Act, 1961 ("the Act") by the Commissioner of Income Tax, was j....

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.... previous judgments as well as the later ruling in Queen's Educational Society v. CIT (2015) 372 ITR 699, 716 (SC). 3. The Court is of the opinion that there is no merit in the Revenue's appeal; objects for the respondent - assessee remained unaltered. The extent of fees charged by it ipso facto cannot be the basis to conclude that the purpose for which it was set up had changed. 4. The othe....