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Documents citing Kalinga Institute Of Industrial ... vs Commissioner Of Income Tax on 5 October, 2007

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

In the case of Kalinga Institute of Industrial Technology vs. CIT and Another (336 ITR 389) (Orissa) it was held that the power under section 12AA(3) of the Income-tax Act, 1961, is exercisable by the CIT only on recording his satisfaction of the circumstances that may warrant the exercise of such power. The CIT has to record in the notice the basis, if at all for the initiation of such proceeding. A search and seizure had been conducted against the petitioner-institute Oil August 9, 2005. Without waiting for the conclusion of the assessment proceeding based on documents seized and information recovered in the course of such search and seizure an order dated December 15, 2006 was passed by the CIT under section 12AA(3) of the Act directing cancellation of the registration of the petitioner-institution. This order was quashed by the Tribunal. Notice was again issued for cancellation of registration. On a writ petition contending that while there had been a search and seizure operation carried out against the petitioner-institute on August 9, 2005, assessment proceedings followed and were completed but no adverse finding had been recorded against the petitioner-institution to form any fresh ground for issue of notice. Held that the notice was liable to be quashed.
Income Tax Appellate Tribunal - Hyderabad Cites 58 - Cited by 0 - Full Document

Indus Educational & Charitable Trust, ... vs Ito,Ward-2(1), Bhubaneswar on 14 October, 2020

8. Ld A.R. of the assessee reiterating the submissions made by the assessee in the rejoinder to the remand report and submitted that assessee trust is providing education which is coming as a charitable object under the definition of Sec-2(15) of the LT. Act, 1961. The appellant enjoys the status of a valid charitable Trust by virtue of registration U/S 12AA of the Act. As P a g e 11 | 16 ITA No .1 9/ CTK /2 020 Assessm ent Y ear : 20 10- 201 1 long as the charitable status is intact the A.O does not have authority to withdraw the benefit available to a charitable organization U/s. 11 of the Act except for violation as provided in Sec 11 to 13 of the Act. No such violation has been established. The Hon'ble ITAT, Cuttack Bench, Cuttack has observed that even the administrative CIT does not have unbridle powers to withdraw the registration of a charitable organization U/s-12AA(3) of the Act as is decided in the case of Kalinga Institute of Information Technology (KIIT) vs. CIT (2008)23 SOT 74. Obviously, the AO does not enjoy any such power under the Act and the AO cannot deny the exemption U/s 11 without establishing any violation. No such violation has been established. Therefore, imposing Tax ignoring the exemption status is totally unfounded.
Income Tax Appellate Tribunal - Cuttack Cites 8 - Cited by 1 - Full Document

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

Therefore, the decision of Hon'ble Orissa High Court in the case of Kalinga Institute of Industrial Technology (supra) squarely apply in favour of the assessee and against the Revenue. We may note that since conditions of grant of registration and cancellation of registration are same and the assessee satisfies that the objects of assessee trust are educational and carried out activities for achieving their objects, therefore, cancellation of registration would not be justified in the matter. No addition could be made against the assessee of unaccounted donation/capitation fees on the basis of seized computerized paper. It may also be noted that in A.Y. 2011-12, the AO in assessment order made addition of Rs.2,40,000/- of receipt of capitation fee on recovery of Annexure A-32 which is connected with other assessee Babu Mohan Lal Arya Smarak Educational Trust and in that case it was found to be dumb document and not admissible in evidence. Therefore, such is not an adverse circumstance against the assessee for cancellation of registration.
Income Tax Appellate Tribunal - Agra Cites 27 - Cited by 0 - Full Document

Punjab Institute Of Medical Sciences, ... vs Assessee on 29 September, 2015

The ld CIT has not given clear cut finding on non-genuine activities of the assessee society and there was no show cause notice to the assessee for withdrawal of registration w.e.f. A.Y. 2004-05 for which he relied on the decision in the case of Kalinga Institute of Industrial Technology Vs. CIT & Anr. (2011) 336 ITR 389 wherein it has been held by the Hon'ble High Court that the CIT should have clear cut satisfaction of the circumstances for exercise of such power. The ld CIT also considered in passing the order U/s 12AA that appeal for A.Y. 2006-07 was pending before the Hon'ble ITAT, Amritsar. Tripartite concession agreement was done by the appellant and the Government of Punjab with a charitable society registered U/s 12AA of the Act.
Income Tax Appellate Tribunal - Amritsar Cites 14 - Cited by 0 - Full Document

Hans Raj Smarak Society, New Delhi vs Assessee on 10 February, 2012

The third aspect is, that the donation plus fees do not exceed the prescribed limit of Anti Capitation Fee Act i.e., five times the normal fees; further that no evidence of misutilization other than the prescribed activity then no action can be suggested under s. 12AA(3). The assessee's case falls under the third category. With the result, totality of the circumstances thus warrants, in the light of the foregoing discussion, not to endorse the view of the CIT. The order of cancellation of registration is hereby revoked.-Aggarwal Mitra Mandai Trust vs. Director of IT (Exemption) (2007) 109 TTJ (Del) 128, Kalinga Institute of Industrial Technology vs. CIT (2008) 113 TTJ (Ctk) 906 : (2008) 1 DTR (Ctk) 273 and Himachal Pradesh Environment Protection & Pollution Control Board vs. CIT (2009) 125 TTJ (Chd) 98 : (2009) 28 DTR (Chd)(Trib) 289 relied on."
Income Tax Appellate Tribunal - Delhi Cites 22 - Cited by 0 - Full Document
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