2017 (3) TMI 48

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..... With Income Tax Appeal No. 1336 of 2014 - -
Income Tax
M. S. Sanklecha And A. K. Menon, JJ. For the Appellant : Tejveer Singh ORDER These Appeals under Section 260A of the Income Tax Act, 1961 (the Act), challenge the common order dated 19th September, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal). 2. The common impugned order dated 19th September, 2013 has allowed the .....

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..... Section 12AAA (3) of the Act, withdrew/cancelled the registration granted earlier under Section 12AA(1) of the Act. This revocation/ cancellation of the registration was on the ground that the Respondent-Institutions do not satisfy the meaning of charitable purpose as given in Section 2(15) of the Act. The cancellation was on account of the fact that it provided vocational training and not educat .....

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..... of the Tribunal set aside the order passed by the Commissioner of Income Tax, canceling the registration under Section 12AA(1) of the Act. Consequently, also restoring the registration under Section 12AA of the Act, granted to the two institutions. 8. Nothing has been shown to us as to how the impugned order of the Tribunal is not in accordance with law. The exercise of power under Section 12AA(3 .....

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