2021 (11) TMI 90

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....are being disposed of by way of consolidated order. 2. First, we take up the assessee's appeal in ITA No. 2350/Del/2017 pertaining to Assessment Year 2005-06. The assessee has raised following grounds of appeal:- 1. "That the CIT(A) erred in passing the Order dated 16th January, 2017 without properly appreciating the facts and contentions of the appellant and also without adjudicating each of the grounds raised by the appellant in the appeal. 2. That the CIT(A) erred in not appreciating that the AO. had wrongly issued Notice u/s. 148 of the Act without proper application of mind for reopening of the assessment u/s. 147 of the Act for assessment year under appeal on the basis that the Registration u/s. 12A of the Act....

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....O has made certain incorrect and irrelevant observations in the Order of Assessment, particularly, to the effect that the appellant was not carrying on charitable activities in accordance with its objects. 7. That the Order passed by the CIT(A) upholding the Order of Assessment passed by the AO is bad in law. 8. That the CIT(A) also erred in not adjudicating the ground raised by the appellant that penalty proceedings u/s. 271(1)(c) of the Act were wrongly initiated by the AO." 3. The facts giving rise to the present appeal are that the assessee filed return of income 01.02.2007 at NIL after claiming the benefit of exemption u/s. 10(23C)(iiiae) of the Income Tax Act, 1961 (hereinafter referred to 'the Act'). It i....

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....the orders of the authorities below. 8. We have heard the rival submissions, perused the material available on record and gone through the orders of the authorities below. It is not disputed by the Revenue that the assessment was reopened on solitary ground that the registration u/s. 12AA of the Act as granted to the assessee was cancelled since inception. The issue of validity of cancellation of registration came up to the stage of the Tribunal. It is found that the Tribunal in ITA No. 4147/Del/2011 was pleased to set-aside the impugned order whereby the registration of the assessee trust u/s.12AA of the Act was cancelled since inception, however, the Tribunal restored the Registration granted u/s. 12AA of the Act. The Revenue could not....