Escorts Skill Development, Faridabad V. CIT (Exemptions), Chandigarh

ITA 555/DEL/2021

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6776 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 10-07-2023
• Assessment Year: 2021-2022
• Appeal Filed On: 23-05-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 555/Del/2021 : Asstt. Year : 2021-22 EKLCSR Foundation (Erstwhile Escorts Skill Development), 15/5, Mathura Road, Faridabad-121003 Vs CIT(Exemptions), Chandigarh-160017 (APPELLANT) (RESPONDENT) PAN No. AADCE8404A Assessee by : Sh. R. M. Mehta, Adv. Revenue by : Ms. Sapna Bhatia, CIT-DR Date of Hearing: 11.07.2023 Date of Pronouncement: 06.10.2023 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 23.03.2021. 2. The ld. CIT(E) refused registration u/s 12AA of the Income Tax Act, 1961 vide order dated 29.12.2016. 3. The ITAT vide order dated 26.04.2019 directed the ld. CIT(E) to grant registration u/s 12AA. 4. The ld. CIT(E), Sh. Ram Mohan Singh granted registration u/s 12AA of the Income Tax Act, 1961 vide order dated 29.10.2019. 5. The ld. CIT(E), Sh. Gulshan Raj granted registration u/s 12AA of the Income Tax Act, 1961 vide order dated 23.03.2021 which is in response to the application in Form No. 10A seeking ITA No. 555/Del/2021 Escorts Skill Development 2 registration u/s 12AA filed on 15.09.2020 granting the registration for the purpose of “Relief of the poor” and “Any other object of general public utility”. 6. Since, the approval has already been granted registration u/s 12AA of the Income Tax Act, 1961 vide order dated 29.10.2019 by the ld. CIT(E), Sh. Ram Mohan Singh, in deference to the order of the ITAT, we hold that no further order is required in this case. The order dated 29.10.2019 stands effective. 7. In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 06/10/2023. Sd/- Sd/- (C. M. Garg) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 06/10/2023 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR