Guru Nanak Public School Society, New Delhi V. DIT(E), New Delhi

ITA 5319/DEL/2011

• Counselvise Citation: 531920114 RSA 2011
• Duration Of Justice: 11 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 07-11-2012
• Assessment Year: misc
• Appeal Filed On: 29-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SATPAL SINGH SENIOR
• Assessee Lawyers: P S KOHLI
• Keywords: Cancellation of registration
• Section: 80G; 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH C : NEW DELHI) SHRI I.C. SUDHIR, JUDICIAL MEMBER AND BEFORE SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NOS.4699 & 4700/DEL./2012 ITA NOS. 5319 & 5320/DEL./2011 GURU NANAK PUBLIC SCHOOL SOCIETY, VS. DIRECTOR OF INCOME-TAX (EXEMPTIONS), WEST AVENUE, PUNJABI BAGH, NEW DELHI. NEW DELHI 110 026. (PAN : AAAAG1276C) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI P.S. KOHLI, CA REVENUE BY : SHRI SATPAL SINGH, SENIOR DR ORDER PER B.C. MEENA, ACCOUNTANT MEMBER : ITA NOS.4699 & 4700 FILED BY THE ASSESSEE EMANATE F ROM THE ORDER OF DIRECTOR OF INCOME-TAX (EXEMPTIONS), NEW DELHI DATE D 27.06.2012 AND ITA NOS.5319 & 5320/DEL/2011 FILED BY THE ASSESSEE EMAN ATE FROM THE ORDER OF DIRECTOR OF INCOME-TAX (EXEMPTIONS), NEW DELHI DATE D 28.09.2011. 2. THE DIT (EXEMPTIONS) HAS REJECTED APPLICATIONS M ADE U/S 12A FOR REGISTRATION AND GRANTING EXEMPTION U/S 80G OF THE INCOME-TAX ACT, 1961. 3. WE HAVE HEARD BOTH THE SIDES ON THE ISSUE. FROM THE RECORDS, WE FIND THAT GURU NANAK PUBLIC SCHOOL WAS BEING RUN SINCE LONG B UT IT WAS NOT REGISTERED AS LEGAL ENTITY. THE REGISTRATION U/S 12A WAS GRANTED ONLY ON THE BASIS OF SCHEME OF MANAGEMENT AND NOT ON THE BASIS OF MEMORANDUM OF UN DERSTANDING. THE ISSUE OF CANCELLATION OF REGISTRATION WENT UP TO THE HON'BLE DELHI HIGH COURT AND HON'BLE ITA NOS.4699, 4700, 5319 & 5320/DEL./2012 2 COURT IN ITS ORDER DATED 23.08.2011 HAS SET ASIDE T HE ORDER OF ITAT BY STATING THAT THE TRIBUNAL WILL DECIDE THE ISSUE AFRESH. THE APP LICATION MADE BEFORE THE DIRECTOR OF INCOME-TAX (EXEMPTIONS) IS FOR REGISTRATION OF N EW SOCIETY WHICH HAS BEEN REGISTERED ON 03.06.2009 IN THE NAME OF GURU NANAK PUBLIC SCHOOL SOCIETY. THE ADDRESS OF THE SOCIETY IS GURU NANAK PUBLIC SCHOOL, WEST AVENUE, PUNJABI BAGH, NEW DELHI. THE DIRECTOR OF INCOME-TAX (EXEMPTIONS) HAS REJECTED THE APPLICATION FOR REGISTRATION AS WELL AS APPLICATION FOR EXEMPTI ON U/S 80G BY HOLDING THAT TILL THE DECISION OF ITAT IN THE REMANDED MATTER, THE PRESEN T APPLICATION CANNOT BE CONSIDERED. IN OUR CONSIDERED VIEW, THE DIRECTOR O F INCOME-TAX (EXEMPTIONS) SHOULD LOOK INTO THE MERITS OF THE SOCIETY REGISTER ED ON 03.06.2009 AND THEN DECIDE ABOUT THE REGISTRATION U/S 12A AND EXEMPTION U/S 80 G. KEEPING THESE FACTS IN VIEW, WE RESTORE ALL THE ISSUES RAISED IN THE APPEALS TO THE FILE OF THE DIRECTOR OF INCOME- TAX (EXEMPTIONS) FOR DECIDING DE NOVO. 4. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE A RE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON THIS 9 TH DAY OF NOVEMBER, 2012. SD/- SD/- (I.C. SUDHIR) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 9 TH DAY OF NOVEMBER, 2012/TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.DIT (E), NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.