Hari Om Sewa Dal Vs. CIT(Exemptions)-ITAT Delhi- We find from the order of the Commissioner of Income Tax (Exemptions) that the registration under Section 12AA of the Act was denied to the appellant society solely on the ground that the appellant society had been claiming depreciation on the land which is not permissible under the Income Tax Act. In our considered opinion, this is not relevant consideration at the time of grant of registration. It is the issue to be examined during the course of assessment proceedings after grant of registration under Section 12AA of the Act. In this connection, it is relevant to mention that one of us (Hon’ble Accountant Member) is author of the order in the case of Paramount Public School Education Society Vs. CIT, in ITA No. 5712/Del/2013, dated 28.10.2015, wherein it was held that the registration cannot be denied by examining the issues which are relevant for the assessments.
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: ‘B’: NEW DELHI
BEFORE SH. INTURI RAMA RAO, ACCOUNTANT MEMBER
AND
MS. SUCHITRA KAMBLE, JUDICIA MEMBER
ITA Nos. 2285 & 2286/Del/2015
Assessment Year: NA
Hari Om Sewa Dal Vs. CIT(Exemptions)
Appellant by : Sh. Naveen Gupta, Adv.
Respondent by : Sh. H.K. Choudhary, CIT(DR)
Date of hearing: 02.11.2015
Date of pronouncement: 04.11.2015
ORDE
PER INTURI RAMA RAO, A.M.:
ITA No. 2285/Del/2015
The present appeal filed by the assessee society is directed against the order of Commissioner of Income Tax (Exemptions), dated 30.03.2015 passed under Section 12AA of the Income-tax Act, 1961 (for short “the Act”) denying the registration of the assessee society under Section 12AA of the Act. The appellant society raised the following grounds of appeals:
i. That the order of Ld. CIT is against the law and facts.
ii. That the ld. CIT erred in rejecting the application of the assessee for registration u/s 12AA although Society fulfills all the conditions for registration and all the objects and activities of the Society are eligible for grant of registration u/s 12AA of the Act.
iii. That the appellant craves leave to add or alter any of the Ground of Appeal.
2. The brief facts of the case are that the appellant society was registered under the Societies and Registration Act on 8th September, 1999 with the following objects:
