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Documents citing Director Of Income Tax (Exemptions) vs M/S.Mool Chand Khairati Ram Trust on 4 April, 2011

Vellore Institute Of Technology vs Commissioner Of Income Tax (Central-I) on 26 April, 2021

18. The learned Senior Counsel for the petitioner relied on the judgment of the Hon'ble Supreme Court of India in the case of Director of Income Tax (Exemptions) vs. Mool Chand Khairati Ram Trust [(2011) 339 ITR 622]. The learned Senior Counsel is of the opinion that the said case also deals with the registration granted under Section 12A of the Act. In the said case, the registration granted on 04.12.1974 under Section 12A was cancelled by order dated 23.03.2008, which was prior to conferment of cancellation of registration by Finance Act 2010 with effect from 01.06.2010. Thus, the very same point was decided by the High Court of Delhi also.
Madras High Court Cites 27 - Cited by 1 - S M Subramaniam - Full Document

M/S Punjab Institute Of Medical ... vs The Dy Commissioner Of Income Tax, ... on 31 January, 2023

I.T.A. Nos.303 to 306/Asr/2017 I.T.A. No.581/Asr/2015&S.A .Nos. 08 to 11/Asr/2022 4 counsel invited our attention in the order of the ITAT, Amritsar Bench bearing ITA No. 740/Asr/2013 order dated 29.09.2015 held that: "6. We have heard the rival contentions of both the parties and perused the material available on the record. The ld CIT-II, Jalandhar passed order U/s 12AA of the Act on 24/10/2013 w.e.f. A.Y. 2004-05 but in Section 12AA(3), the amendment was made by the Finance Act, 2010, which was effective prospectively as clarified by the CBDT as well as various ITATs. The case laws relied by the AR of the assessee also support the case of the assessee, therefore, from A.Y. 2004-05, the cancellation is out of jurisdiction. The Hon'ble Delhi High Court in the case of Director of Income Tax (Exemption) Vs. Mool Chand Khairati Ram Trust (2011)339 ITR 622 (Delhi) has held that power of cancellation of registration obtained U/s 12A came to be incorporated by way of amendment introduced in Section 12AA(3) by the Finance Act, 2010 w.e.f. 1st June, 2010. The Director of the Income Tax was, therefore, no justified in cancelling the registration U/s 12AA(3) w.e.f. December 2002-03 vide his order dated 30th June, 2009. Similar view has also held by the various ITATs as referred I.T.A. Nos.303 to 306/Asr/2017 I.T.A. No.581/Asr/2015&S.A .Nos. 08 to 11/Asr/2022 5 above, therefore, we set aside the order of the ld CIT-II, Jalandhar. Hence, this appeal of the assessee is allowed.
Income Tax Appellate Tribunal - Amritsar Cites 16 - Cited by 0 - Full Document

Ram Saran Dass Kishori Lal Charitable ... vs The Income Tax Office, Amritsar. on 20 September, 2023

28. The issue involved in this appeal had also come up for consideration before three High Courts, namely, Delhi High Court in the case of Director of Income Tax (Exemptions) vs. Mool Chand Kairati Ram Trust , (2011) 243 CTR(Del) 245, Uttaranchal High Court in the case of Welham Boys' School Society vs. CBDT, (2006) 285 ITR 74(Uttaranchal) and Allahabad High Court in the case of Oxford Academy for Career Development vs. Chief Commissioner of Income Tax & Ors. (2009) 315 ITR 382 (All).
Income Tax Appellate Tribunal - Amritsar Cites 19 - Cited by 0 - Full Document

Mathura Vrindava Development ... vs Assessee on 16 July, 2013

21.1. The CIT and ld. Departmental Representative relied upon certain orders of I.T.A.T. where in the issue was different. The issue in those cases were pertaining to grant fresh registration under section 12AA of the Act and not cancellation of registration under section 12A of the Act under section 12AA (3) of the Act. Some of the decisions of I.T.A.T. are contrary to 16 ITA No.13/Agra/2013 the judgement of Hon'ble Delhi High Court in the case of Director of Income Tax (Exemption) vs. Mool Chand Khairati Ram Trust, 339 ITR 622 (Delhi). Therefore, those decisions are distinguishable on facts and did not help to revenue.
Income Tax Appellate Tribunal - Agra Cites 23 - Cited by 0 - Full Document

Dlf Qutab Enclave Complex Educational ... vs Assessee

12A although it provided for cancellation of registration granted under clause (b) of sub-section (1) of this section. In other words, the argument is that the order is beyond the competence of the Director of Income-tax (E). For this purpose, reliance has been placed on the decision of Hon'ble Delhi High Court in the case of Director of Income-tax (Exemptions) Vs. Mool Chand Khairati Ram Trust in ITA No. 54/2011 dated 04.04.2011, a copy of which has been placed before us. The question before the Hon'ble Court was-whether the ITAT was right in holding that the registration granted u/s 12A on 4.12.1974 to the assessee could be cancelled/withdrawn by the authorities u/s 12AA(3) of the Act? The Hon'ble Court considered the provisions contained in sections 12A and 12AA and came to the conclusion that the power to cancel the registration once granted was only confined to the registration granted under clause (b) of sub-section (1) of section 12AA till 1st June, 2010. Of course, now with effect from 1st June, 2010, the power vests with the Commissioner even to cancel the registration granted under any of the clauses of sub-section (1) of section 12A. In that view of the interpretation, the Hon'ble Court was of the considered view that there was no power vested with the Commissioner to cancel or withdraw the registration granted to the assessee under section 12A(a) in the year 1974.
Income Tax Appellate Tribunal - Delhi Cites 16 - Cited by 0 - Full Document

M/S. Prathima Educattional Society, ... vs Department Of Income Tax on 3 September, 2013

In the case of Director of Income-tax (Exemptions) v. Mool Chand Khairati Ram Trust (339 ITR 622) (Delhi). In sub-section (1) clause (b) and sub-section (3) of section 12AA of the Income-tax Act, 1961, cancellation of registration was provided where the registration was granted under clause (b) of sub- section (1). Further, cancellation under sub-section (3) was also provided where the registration was obtained at any time under section 12A (whether under clause (a) or clause (aa) of sub- section (1) of section 12A). But this power of cancellation of registration under section 12A came to be incorporated by way of amendment introduced by the Finance Act, 2010, with effect from June 1, 2010. Now, with effect from June I, 2010, the power vests to the CIT to cancel the registration granted under any of the clauses of sub-section (1) of section 12A.
Income Tax Appellate Tribunal - Hyderabad Cites 58 - Cited by 0 - Full Document

Babu Mohan Lal Arya Smarak Educational ... vs Assessee on 14 May, 2013

21.1. The CIT and ld. Departmental Representative relied upon certain orders of I.T.A.T. where in the issue was different. The issue in those cases were pertaining to grant fresh registration under section 12AA of the Act and not cancellation of registration under section 12A of the Act under section 12AA (3) of the Act. Some of the decisions of I.T.A.T. are contrary to the judgment of Hon'ble Delhi High Court in the case of Director of Income Tax (Exemption) vs. Mool Chand Khairati Ram Trust, 339 ITR 622 (Delhi). Therefore, those decisions are distinguishable on facts and did not help to revenue.
Income Tax Appellate Tribunal - Agra Cites 27 - Cited by 0 - Full Document

M/S. Harpavat Charitable Trust , ... vs Assessee on 5 May, 2014

A plain reading of this provision would show that section 12AA empowered the Commissioner of Income- tax to grant the registration in those cases where the assessee applied for such registration under subsection (1) thereof. But this power of cancellation of registration obtained under section 12A came to be incorporated by way of amendment introduced by the Finance Act, 2010, with effect from June 1, 201O. That being the interpretation of sub-section (3), it is amply clear that the power to cancel the registration once granted was only confined to the registration granted 20 under clause (b) of sub-section (1) of section 12AA till before June 1, 2010. Of course, now with effect from June 1, 2010, the power vests with the Commissioner even to cancel the registration granted under any of the clauses of sub-section (1) of section 12A. In that view of interpretation, we submit that there is no power vested with your honour to cancel or withdraw the registration granted to the assessee under section 12A(a) in the year 1994. Therefore question of cancellation prior to 1.6.2010 does not arise. It would be without jurisdiction and is objected to. We submit registration so granted cannot be cancelled till 30.5.2010. (Please refer Director of Income-tax(Exemptions) v. Mool Chand Khairati Ram Trust (2011) 339-ITR-622 (Del.
Income Tax Appellate Tribunal - Jodhpur Cites 10 - Cited by 0 - Full Document
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