Latest Expert Exchange Queries

Make your inventory and invoicing software GST Ready from Binarysoft info@binarysoft.com
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: empanelment :: form 3cd :: TDS :: ACCOUNTING STANDARD :: ARTICLES ON INPUT TAX CREDIT IN VAT :: Central Excise rule to resale the machines to a new company :: VAT Audit :: TAX RATES - GOODS TAXABLE @ 4% :: cpt :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: VAT RATES :: list of goods taxed at 4% :: ACCOUNTING STANDARDS :: due date for vat payment :: articles on VAT and GST in India
 
 
From the Courts »
 Pr CIT vs. Shri Mahila Sewa Sahakari Bank Ltd (Gujarat High Court)
 Pr CIT Vs. PPC Business And Products Pvt Ltd (Delhi High Court)
 Commissioner Of Income Tax Central-Iii Vs. M/s. Radico Khaitan Ltd.
 Mastech Technologies Pvt. Ltd Vs. Dy. Commissioner Of Income Tax
 Pr. Commissioner Of Income Tax Central-3 Vs. Surya Vinayak Industires Ltd.
 Pr. Commissioner Of Income Tax Central-3 Vs. J.H. Business India Pvt. Ltd.
 CIT vs. Bhushan Steels And Strips Ltd (Delhi High Court)
 Sumana Bandyopadhyay vs. DDIT (Calcutta High Court)
 Commissioner Of Income Tax, Delhi Vs. Vardhman Industries Ltd.
 Commissioner Of Income Tax, Delhi Vs. Bhushan Steels And Strips Ltd.
 Pr CIT vs. M/s Veer Gems (Gujarat High Court)

O.P. Bhalla Foundation, C/o M/s RRA Taxindia, D-28, South Extension Part-I, New Delhi. Vs. CIT(E), Chandigarh.
April, 14th 2015
      IN THE INCOME TAX APPELLATE TRIBUNAL
           DELHI BENCHES : E : NEW DELHI

 BEFORE SHRI R.S. SYAL, AM AND SHRI A.T. VARKEY, JM

                        ITA No.6759/Del/2014
                        Assessment Year : NA


O.P. Bhalla Foundation,             Vs. CIT(E),
C/o M/s RRA Taxindia,                   Chandigarh.
D-28, South Extension Part-I,
New Delhi.

PAN: AACTD0290P

  (Appellant)                               (Respondent)


            Assessee By         :    Shri Tarun Kumar, Advocate
            Department By       :    Shri Gunjan Prashad, CIT, DR


         Date of Hearing               :   13.04.2015.
         Date of Pronouncement         :      .04.2015.


                                ORDER
PER R.S. SYAL, AM:
     This appeal by the assessee is directed against the order passed by

the CIT(Exemption) on 28.11.2014 denying the grant of registration for
                                                          ITA No.6759/Del/2014


the purposes of exemption u/s 80G of the Income-tax Act, 1961

(hereinafter also called `the Act').




2.   We have heard the rival submissions and perused the relevant

material on record. It is apparent from the impugned order that the

assessee applied for grant of exemption u/s 80G during the pendency of

its application for the grant of registration u/s 12A of the Act. The ld.

CIT(E) rejected the application u/s 80G as infructuous on the ground

that the matter of granting registration u/s 12A was still pending. The ld.

AR contended before us that the order granting registration u/s 12A has

now been passed on 5.12.2014, after around a week's time from the

impugned order. In view of the fact that the registration u/s 12A now

stands granted to the assessee, we set aside the impugned order and

remit the matter to the file of ld. CIT(E) for deciding the question of

granting exemption u/s 80G afresh, as per law, after allowing a

reasonable opportunity of being heard to the assessee.







                                       2
                                                                 ITA No.6759/Del/2014


3.        In the result, the appeal is allowed for statistical purposes.

          The order pronounced in the open court on 13.04.2015.

                Sd/-                                            Sd/-

       [A.T. VARKEY]                                  [R.S. SYAL]
     JUDICIAL MEMBER                              ACCOUNTANT MEMBER


Dated, 13th April, 2015.
dk
Copy forwarded to:
     1.   Appellant
     2.   Respondent
     3.   CIT
     4.   CIT (A)
     5.   DR, ITAT

                                                      AR, ITAT, NEW DELHI.




                                          3

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Multi-level Marketing MLM India Affiliate Marketing Affiliate Marketing Software MLM Software MLM Solutions Multi level marketing solutions MLM Servi

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions