2022 (5) TMI 166

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....PER ANIL CHATURVEDI , AM : This appeal filed by the Revenue is directed against the order dated 17.12.2018 of the Commissioner of Income Tax (Appeals)-40, Delhi relating to Assessment Year 2009-10. 2. Brief facts of the case as culled out from the material on record are as under:- 3. Assessee is a society which runs college of Engineering and Management at Kapurthalla, Punjab. Assessee fi....

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.... the Act vide order dated 30.12.2016 determining the total income at Rs.1,77,98,712/-. 4. Aggrieved by the order of AO, assessee carried the matter before CIT(A) who vide order dated 17.12.2018 in Appeal No.CIT(A), Delhi-40/10449/2016-17 granted substantial relief to the assessee. Aggrieved by the order of CIT(A), Revenue is now in appeal and has raised the following grounds: "1. Wheth....

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....DR fairly submitted that the re-assessment proceedings were initiated in view of the fact that registration u/s 12A was cancelled by CIT(E) vide order dated 03.09.2015 and addendum dated 04.09.2015. The order of CIT(E) cancelling the registration u/s 12A of the Act was challenged before ITAT. Hon'ble ITAT vide order of CIT(E) dated 30.11.2018 in ITA No.5816/Del/2015 allowed the appeal of the asses....