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| The Tax Publishers2019 TaxPub(DT) 4474 (Mum-Trib) : (2019) 178 ITD 0338 : (2019) 201 TTJ 0227 INCOME TAX ACT, 1961
Section 12AA(3)
Violation of section 13 not being subject contemplated under section 12AA(3), CIT was not justified in cancelling registration merely for violation of section 13.
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Charitable trust - Cancellation of registration - Reason, purported violation of section 13 -
Assessee trust was registered under section 12A. CIT invoked section 12AA(3) and cancelled registration on account of purported violation by assessee of provisions contained in section 13.Held: Section 13 contains provisions which seek to disentitle an assessee from exemptions contained in sections 11 and 12 in given situations. Ostensibly, eligibility or otherwise of assessee for exemptions contained under sections 11 and 12 was indeed a subjct-matter of assessment proceedings carried out at the level of assessing authority. Therefore, violation of section 13 not being subject contemplated under section 12AA(3), CIT was not justified in cancelling registration merely for violation of section 13.
REFERRED : CIT (Exemptions) v. The Cancer Aid & Research Foundation (ITA No. 505 of 2015, dt. 25-7-2017) : 2017 TaxPub(DT) 2019 (Bom-HC), DIT (Exemptions) v. Khar Gymkhana (2016) 385 ITR 162 (Bom) : 2016 TaxPub(DT) 2877 (Bom-HC), CIT-II, Jalandhar v. Apeejay Education Society in (ITA No. 402 of 2014 (O & M), dt. 10-3-2015) : 2015 TaxPub(DT) 1475 (P&H-HC) and Tamil Nadu Cricket Association v. Director of Income Tax (Exemptions) (2014) 360 ITR 633 (Mds) : 2014 TaxPub(DT) 542 (Mad-HC).
FAVOUR : In assessee's favour.
A.Y. : 2001-02
IN THE ITAT, MUMBAI BENCH
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