Latest Expert Exchange Queries

GST Demo Service software link: https://ims.go2customer.com
Username: demouser Password: demopass
Get 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) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
 
 
 
 
Popular Search: articles on VAT and GST in India :: VAT RATES :: VAT Audit :: due date for vat payment :: TAX RATES - GOODS TAXABLE @ 4% :: cpt :: ACCOUNTING STANDARDS :: form 3cd :: ARTICLES ON INPUT TAX CREDIT IN VAT :: empanelment :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: TDS :: Central Excise rule to resale the machines to a new company :: list of goods taxed at 4% :: ACCOUNTING STANDARD
 
 
From the Courts »
 Radico Nv Distilleries Maharashtra Ltd. Vs. Commissioner Of Income Tax (Central)-Iii, New Delhi & ORS.
  Vijay Vishin Meghani vs. DCIT (Bombay High Court)
  Dayawanti vs. CIT (Supreme Court)
  Claris Life Sciences Limited vs. DCIT (ITAT Ahmedabad) (Special Bench)
 Vijay Vishin Meghani vs. DCIT (Bombay High Court)
 CIT vs. Balbir Singh Maini (Supreme Court)
 Dayawanti vs. CIT (Supreme Court)
 Claris Life Sciences Limited vs. DCIT (ITAT Ahmedabad) (Special Bench)
 Pr CIT vs. Reliance Capital Asset Management Ltd (Bombay High Court)
 H. Naginchand Kincha vs. Superintendent of Police (Karnataka High Court)
 Commissioner Of Income Tax Delhi-Ix, New Delhi Vs. M/s Arya Exports & Industries

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