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2014 (9) TMI 1021 - ITAT PUNERegistration granted under Section 12A withdrawn - Held that:- Nowhere it is objected by the Ld. Commissioner that the objects of the trust are not charitable or religious. Moreover, the Ld. Commissioner has made certain observation on the faith of the people/society that the assessee is trying to make the personal use of the trust property/funds and enjoying exorbitant salary by taking undue advantage of faith in “gurus” and “sentiment of people” which cannot be allowed. In our opinion the authority should be more careful while adjudicating the rights of any person and should avoid unwarranted observations which may be his or her personal views or opinion. After considering the entirety of the fact we are of the opinion that the Ld. Commissioner has not made out a case as per powers vested in her by the Act to cancel the registration of the assessee as contemplated u/s. 12AA(3) of the Income-tax Act and hence, the order passed by the Ld. Commissioner u/s. 12AA(3) cannot be supported. We, accordingly, cancel the order passed by the Ld. Commissioner u/s. 12AA(3) dated 21-03-2012 and allow the appeal filed by the assessee. - Decided in favour of assessee
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