TaxTMI 
TaxTMI 
2021 (10) TMI 878
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....12A of the Act. 2. The grounds of appeal urged by the assessee read as under: That the order of the learned Commissioner of Income Tax (Appeals) is prejudicial to the interests of the appellant, is had and erroneous in law and against the facts and circumstances of the case. 2.0 Jurisdiction 2.1 That the learned Principal Commissioner of Income Tax (Central) erred in law and on facts in holding that she has jurisdiction to cancel the registration by passing an order u/s 12AA(3) of the Act. 2.2 That the order of the Principal Commissioner of Income Tax (Central) passed u/s 12AA(3) is without jurisdiction as the order cancelling the registration can be passed only by Registering Authority. 3.0 G....
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....spective cancellation 5.0 Other Grounds: 5.1 Without prejudice to the Grounds No. 3.1 to 3.4 assuming but without admitting that the facts found are correct, the learned Principal Commissioner of Income Tax (Central) in cancelling the registration ignoring the fact that the appellant is actually carrying on the educational activities. 5.2 The finding of the learned Principal Commissioner of Income Tax (Central) that just because the appellant had allegedly collected capitation fees and allegedly carried on such activities cannot be said that the activities of the trust have not been carried out in accordance with the objects of the trust. 5.3 That the learned Principal Commissioner of Income Tax (Central)....
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....n accordance with the objects of the Trust. Accordingly, by placing reliance on the decision rendered by Tribunal in the case of Late Shri Mohanlal Kanjibhai Pansara Education & Charitable Trust Vs. CIT (2013)36 Taxmann.com 338 and also the decision rendered by Hyderabad bench of Tribunal in the case of Vodithala Education Society Vs. ADIT (2008) 20 SOT 353, the Ld. CIT(A) cancelled the registration granted u/s 12A of the Act to the assessee with retrospective effect from assessment year 2010-11. 5. The Ld. A.R. further submitted that the assessments completed by the AO for assessment years 2010-11 to 2016-17 by making various additions and also rejecting the exemption claimed u/s 11 of the Act were challenged before Ld. CIT(A) and then ....
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.... submitted that the Ld. Principal CIT has cancelled the registration on proper reasoning and hence his order does not call for any interference. 8. We heard the rival contentions and perused the record. It is the contention of the assessee that the impugned order cancelling the registration granted to the assessee u/s 12A of the Act has been passed by the Ld Principal CIT on the basis of findings noticed by the search officials and also by the AO during the course of assessment proceedings. It is the contention of the Ld. A.R. that all the findings and additions have since been deleted by the Tribunal. Accordingly, it was submitted that the grounds on which the registration was cancelled no longer survive now. Besides, the above, the ass....