TaxTMI 
TaxTMI 
2023 (9) TMI 1516
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....ether. With the consent of the parties, we taken ITA No. 103/Asr/2014 is a lead case. 3. The assessee has taken the following grounds: "1. That on the facts and in the circumstances of the case, the learned Commissioner (Appeals) has grievously erred in holding that the appellant is not carrying on charitable activities during the year under appeal. 2. That on the facts and in the circumstances of the case, the learned Commissioner (Appeals) has erred in holding that the AO has rightly assessed the Appellant in the status of AOP. 3. That on the facts and in the circumstances of the case, the learned Commissioner (Appeals) has erred in upholding the action of AO in rejecting Appellant's claim of exemption under section 11 of the Income Tax Act, 1961. 4. That in deciding the above three issues, the worthy CIT(A) has erred in relying on the order of the Id. ITAT Amritsar dated 26-6-2009 confirming the order of worthy CIT- I, Amritsar passed under section 12AA(3) on_ 31-12-2008 cancelling the registration u/s 12A(a) of the Appellant Trust as a charitable institution with retrospective effect from 1-4-2002, when the said ITAT order has not attained finality and the Appellan....
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....and added with total income. Being aggrieved on the order of the ld. AO the assessee filed the appeal before the ld. CIT(A). The ld. CIT(A) partly allowed the appeal. The relief was granted related to addition of depreciation amount to Rs. 44,10,065/- and amount to Rs. 10,000/- for personal use of car and telephone. But the ld. CIT(A) upheld the observation of the ld. AO that the status of the assessee is a AOP due to not registered u/s 12AA of the Act. The status of the assessee was changed from registered to unregistered trust as per section 12AA(3) of the Act by the order of revenue. Aggrieved assessee filed the appeal before us. By challenging the status of the assessee and prayed for allowing the exemption u/s 11 of the Act. 5. The ld. AR vehemently argued and submitted the written submission and paper book which are kept in the record. The ld. AR first invited our attention in the order of the Hon'ble High Court of Punjab& Haryana, Chandigarh in the assessee's own case bearing ITA No. 709/2009 (OM) date of order 23.01.2023. The assessee was awarded for restoring the registration u/s 12A and ordered tht the ld. CIT-1 had acted beyond the jurisdiction. But the ld. AR was not a....
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....prayer in the present application by the appellant is to dispose of the appeal. The reference in the application is made to the order of 8-8-2012 whereby the appeal has been admitted and it was observed that after the decision in SLP No. CC 16992 of 2011 (Director of IT Exemptions Vs. M/s. Mool Chand Khairati Ram Trust), the parties can seek out of turn disposal in view of the decision in the said SLP. The application is allowed, and the main cases taken up today on the board. Main Case Now, the question involved in the present appeal is whether the trust which is registered prior to 01.04.1997, whether section 12AA(3) of the Income Tax Act, 1961 would apply or not. This question has been answered in favour of the appellant by the Hon'ble Supreme Court vide judgement (Annexure A-3) in CA No. 6262 of 2010 "Industrial Infrastructure Development Corporation (Gwalior) M. P. Ltd. Vs. Commissioner of Income Tax, Gwalior. Learned counsel for the respondent is not disputing the above said fact. This appeal is being disposed of that the case of the appellant can be considered as per the judgement as at Annexure A-3." 4. The judgement of hon'ble Supreme Court dated 16-2- ....
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....d to the restoration of registration u/s 12AA of the Act. But the assessee challenged for claiming the exemption u/s 11 of the Act related to the income in the impugned assessment year. The ld. DR invited our attention in appeal order page 27 which is reproduced as below: "Further, Hon'ble CIT-I, Amritsar has cancelled registration of the assessee u/s 12AA (3) of the Income Tax Act w.e.f. 01.04.2002. The CIT-I, Amritsar has given detailed reason for cancelling registration after being satisfied that activities of trust have ceased to be for charitable purposes and are also not in accordance with the object of the trust. This order of the Hon'ble CIT has been confirmed by the Hon'ble ITAT, Amritsar Bench, Amritsar vide order dated 26.06.2009. In view of above it is clear that AO has rightly assessed the assessee in the status of AOP as assessee trust was not carrying out any charitable activities. In view of above ground number 1 is decided against the assessee." 7. We heard the rival submission and considered the documents available in the record. The ld. AR in argument mentioned that the assessee's case is covered by the Hon'ble Jurisdictional High Court and the assessee is eli....