Faridabad Education Council, Faridabad V. CIT(E), Chandigarh

ITA 5390/DEL/2019

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 2007 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 14-06-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: YAGYASAINI KAKKAR
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5390/Del/2019: Asstt. Year : Faridabad Education Council, C/o RRA TaxIndia, D-28, South Extension, Part-1, New Delhi-110049 Vs CIT(E), Chandigarh (APPELLANT) (RESPONDENT) PAN No. AAATF6684K Assessee by : Sh. Deepesh Garg, Adv. Revenue by : Ms. Yagyasaini Kakkar, CIT DR Date of Hearing: 20.01.2022 Date of Pronouncement: 03.03.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(E), Chandigarh dated 28.05.2019. 2. The assessee filed application u/s 80G(5)(vi) of the Income Tax Act, 1961 before the ld. CIT(E) who held that the application u/s 12AA has been rejected in the case of the assessee and in the absence of any registration u/s 12AA/10(23)/10(23C), the assessee doesn’t need the requirement for approval as mandated by Section 80G(5)(vi) of the Income Tax Act, 1961 read with Rule 11AA of Income Tax Rules, 1962. 3. There is no dispute that registration u/s 12AA of the I.T. Act is a sine qua non for granting of approval u/s 80G. Hence, ITA No.5390/Del/2019 Faridabad Education Council 2 we hereby direct that the assessee to approach the ld. CIT(E) afresh after obtaining the registration u/s 12AA. 4. In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 03/03/2022. Sd/- Sd/- (Kul Bharat) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 03/03/2022 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR