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2017 (7) TMI 72 - ITAT CHANDIGARHReopening of assessment - cancellation of registration u/s 12A - as per the assessee registration for the impugned year was not cancelled and thus the reasons recorded to reopen assessee’s case for the impugned year were incorrect - Held that:- Admittedly, the reasons for reopening was the order cancelling registration granted to the assessee, dated 25.2.2013. A perusal of the same reveals that the Ld. Commissioner of Income Tax has cancelled registration which was granted vide order dated 9.3.1992. The arguments of the Ld. counsel for the assessee that the cancellation of registration could have been effective only from assessment year 2011-12 and thus cannot form the basis the basis for reopening of assessment of the impugned year i.e. assessment year 2009-10, we find, are relevant for challenging the order passed u/s 12AA(3) and not for challenging the jurisdiction assumed by the AO for reopening the case of the assessee. Even otherwise we do not find any merit in the contention of the assessee. We reject the contention of the Ld. counsel for the assessee that the cancellation of registration did not affect the assessment year prior to 2011-12. In view of the above, we hold that the reason recorded by the Assessing Officer of reopening of assessment on the basis of cancellation of registration by the Commissioner of Income Tax was in order. - Decided against assessee Claim of exemption under sections 11 and 12 - Held that:- We have already dealt with this issue in ground No.2 raised by the assessee wherein we have held that the cancellation can be of period prior to 2011-12 also as held by the Hon'ble Bombay High Court in the case of Sinhagad Technical Education Society (2012 (3) TMI 262 - BOMBAY HIGH COURT ). Even otherwise, the learned Commissioner of Income Tax vide his order dated 25.2.2013 has cancelled the registration granted to the assessee society w.e.f. 1992. In the absence of registration the assessee had, therefore, no basis for claiming exemption under sections 11 and 12 of the Act at all as rightly held by the Commissioner of Income Tax. - Decided against assessee Disallowance of expenses incurred on account of repair and maintenance - revenue v/s capital - Held that:- We consider it fit to restore the issue back to the file of the Assessing Officer to verify the nature of expenses incurred and thereafter pass a speaking order in accordance with law. We may add that the assessee be granted due opportunity of hearing in this regard and is free to adduce all evidences on which he wishes to place reliance. - Decided in favour of assessee for statistical purposes.
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