2021 (10) TMI 666

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....ssment year 2013-14:- "Whether on the facts and in circumstances of the case and in law, Ld. CIT(A) has erred in law in allowing the assessee the benefit of exemption u/s. 11 & 12 of the Act ignoring the fact that though the objects of the assessee society may seem to be charitable, yet the activities carried out by the society, which yielded income to it are commercial in nature." 2. A perusal of the above ground of appeal reveals that the issue involved in this case is as to whether the assessee is entitled to the benefit of the exemption u/s. 11 r.w.s. 12 of the Income Tax Act, (hereinafter referred to 'the Act') for the year under consideration. 3. At the outset, the ld. Counsel for the assessee has brought out attention to ....

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....on that "the decisions rendered by the Tribunal in assessee's own case for AY 2009-10 has not been accepted by the department and appeal has been filed in the Hon'ble High Court." This trend of filing appeal is not only disappointing but leads to the multiplicity of the litigation because otherwise no substantial illegality or perversity has been pointed out by the Revenue. 6. Not only this decision rendered by the Tribunal has further been affirmed by the Hon'ble High Court of Delhi in ITA No. 626/2012 order dated 27.02.2013, copy of which is available at pages 4 to 6 of the paper book, by making following observations: "The respondent had challenged the said order of cancellation of registration before the Tribunal on the ....

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....stration was provided where the registration was granted under clause (b) of sub-section (1). Further cancellation under sub-section (3) was also provided where the registration was obtained at any time under section 12A (may be under clause (a) or clause (aa) of sub-section (1) of section 12A). But this power of cancellation of registration obtained under section 12A came to be incorporated by way of amendment introduced by the Finance Act, 2010 with effect from 1st June, 2010. That being the interpretation of sub-section (3), it is amply clear that the power to cancel the registration once granted was only confined to the registration granted under clause (b) of sub-section 1 of section 12AA till before 1st June, 2010 of course, now with ....