Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
The DIT (E) has erred in law and on facts and circumstances of the case in canceling the Registration u/s 12A(a) with effect from assessment year 2009-10 and onwards, discarding the fact that the Society is engaged in providing medical relief to the public at large which is a charitable purpose within the meaning of Section 2(15). The order u/s 12AA(3) is wrong and bad in law and should be withdrawn.
The DIT (E) without bringing on record that the activities of the assessee were not genuine or were not being carried out in accordance with the objects of the assessee-society cancelled the registration with retrospective effect. The action taken by the DIT(E) does not fall within the parameters of sub-Section (3) of Section 12AA of the I.T. Act. Therefore, his action in cancelling the registration by invoking the provisions of section 12AA(3) of the I.T. Act is not sustainable and be set aside.
Citation :
St. Stephen’s Hospital Society, Tis Hazari, Delhi – 110 054 (Appellant) Vs. Director of Income Tax (Exemptions), Plot No. 15, 3rd floor, Aaykar Bhavan, Laxmi Nagar, District Centre, Delhi – 92. (Respondent)
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