2023 (1) TMI 228

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.... directed against the order dated 28.11.2022 issued by the Commissioner of Income Tax (Exemption), Delhi. 1.1 Via this order, the application filed by the petitioner under Section 12A(1)(ac)(v) of the Income Tax Act, 1961 [in short "Act"] has been rejected. The effect of the rejection of the said application is, that the petitioner's registration under Section 12A of the Act stands cancelled. 2. Mr Ajay Vohra, learned senior counsel, who appears on behalf of the petitioner, has taken us through the record. 2.1 It is Mr Vohra's submission, that in the first instance, registration certificate under Section 12A of the Act was issued on 18.11.2016, followed by a registration certificate issued on 28.05.2021, pursuant ....

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....section 12A(b) of the Act. 6. Based on the material placed before the assessing officer, the assessing officer accepted the petitioner's version, that the total tax income was "nil". 7. The petitioner was, concededly, extended the exemption, on the ground that it was carrying out charitable activities. 8. For whatever reason, this assessment order, perhaps, was not brought to the notice of the CIT (Exemption), while he proceeded to pass the impugned order. 8.1 As noticed above, the impugned order was passed on 28.11.2022. 9. Prima facie, it appears, that at one level, there has been a detailed scrutiny of the charitable activities carried out by the petitioner. 10. The matter requires fu....

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....f the Act against the impugned order with the Income Tax Appellate Tribunal [in short, "Tribunal"] 3. It is important to note that in rejecting the petitioner's application via impugned order dated 28.11.2022, the Commissioner of Income Tax (Exemption), Delhi had, inter alia, not noticed the order passed under Section 143(3) of the Act concerning AY 2020-21, whereby the petitioner's version that his total income was 'nil' was accepted. 4. In our view, this was a crucial aspect of the matter which required the attention of the CIT (Exemption), Delhi. 5. We may note that suggestion of Mr Maratha that a fresh application may be filed, as the registration of the petitioner under Section 12A of the Act is still operable, in our view, wo....