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Delhi Music Society 8, Nayaya Marg, Chanakyapuri New Delhi. Vs. DIT (Exemptions) Aayakar Bhawan, 3rd Floor, Distt. Centre, Laxmi Nagar New Delhi
September, 01st 2015
ITA No. 4065/Del/2012

                      DELHI BENCH: `B' NEW DELHI

                 Sh. C.M. GARG, JUDICIAL MEMBER

                            I.T.A. No. 4065/Del/2012
                         (ASSESSMENT YEAR........)

      Delhi Music Society           vs       DIT (Exemptions)
      8, Nayaya Marg,                        Aayakar Bhawan,
      Chanakyapuri                           3rd Floor, Distt. Centre,
      New Delhi.                             Laxmi Nagar
      (PAN:AAAAD0090Q)                       New Delhi
      (APPELLANT)                            PIN : 110092
                    Appellant by         Sh.Sanjay Jain, CA
                    Respondent by        Sh.Md. Mohsin Alam, CIT DR

                           Date of Hearing          18.08.2015
                        Date of Pronouncement       28 .08.2015


       This appeal by the assesssee has been directed against the order of the

Director of Income Tax (Exemption) Delhi dated 31.5.2012 by which the

application of the appellant society for grant of registration u/s 12A of the Income

Tax Act 1961 (for short the Act) has been dismissed.
ITA No.4065/Del/2012

2.     The assessee has raised as many as 20 grounds in this appeal but except

ground No. 1 other grounds are argumentative and supportive to the main ground

No. 1 which reads as under:-

Ground No. 1

      "1. For that the ld. Director of Income Tax (Exemptions) has
     erred in not allowing registration under section 12AA to the

3.     We have heard arguments of both the sides and carefully perused the

relevant material placed before us, inter-alia, impugned order, paper book of the

assesssee spread over 166 pages and all relevant judgments and orders. The Ld.

Assessee's Representative (the AR) submitted that the activities of the appellant

society were held to be an educational institution by Hon'ble High Court of Delhi

in order dated 16.12.2011 in WP (C) 4726/2011 and SLP filed by the Revenue

before Hon'ble Supreme Court has been dismissed on 3/7/2013. The Ld. AR

further submitted that the renewal of registration was granted to the assessee for

exemption u/s 80G order dated 18/8/2008 for three years w.e.f 1.4.2008 to

31.3.2011.     The society made an application dated 1.3.2011 for renewal of

exemption u/s 80G of the Act but the same was dismissed/rejected by the ld. DIT

(E) and the DIT(E) did not consider the amendment made in the provision of

Section 80G(5) (vi) of the Act by Finance Act (No. 2), 2009 by which the proviso

to Section 80G (5) (vi) has been omitted w.e.f. 1.10.2009. The ld. AR also placed
ITA No.4065/Del/2012

copy of the order of the I.T Act, Delhi "B" Bench dated 14/9/2012 and submitted

that the Tribunal in ITA No. 5061/D/2011 has set aside the order of DIT(E) and

has restored the issue of grant of registration u/s 80G (5) (vi) of the Act to the file

of DIT(E) for a fresh adjudication in the light of amended provisions of Section

80G (5) (vi) of the Act. The Ld. DR lastly submitted that the assessee may kindly

be allowed registration u/s 12 A of the Act or alternatively, the issue of grant of

registration u/s 12 A of the Act may kindly be restored to the file of DIT(E) for a

fresh adjudication in the light of relevant amended provision, order of Hon'ble

High Court of Delhi dated 16.12.2011 and order of the Tribunal (supra).

4.     The Ld. DR supported the impugned order of DIT(E) and submitted that the

DIT(E) passed impugned order on 31.5.2012 and the order of Hon'ble Supreme

Court dismissing the SLP of the Revenue was passed on 13.7.2013 and order of the

Tribunal (supra) dated 14/9/2012 was also passed subsequent to the impugned

order and hence, the DIT(E) had no occasion to consider these orders/judgments.

However, the Ld. DR fairly accepted that after order of Hon'ble Apex Court

(supra) and the Tribunal (supra), the issue of grant of registration u/s 12A of the

Act requires review at the end of DIT(E).

5.     In view of above submissions of the both the sides, we are of the considered

opinion that the DIT(E) rejected application of the appellant society on the ground
ITA No.4065/Del/2012

that the SLP at the same was pending before the Hon'ble Supreme Court but when

the SLP has been dismissed by the Hon'ble Apex Court, then the issue has attained

finality. The issue of extension of registration u/s 80G (5) (vi) of the Act has been

restored to the file of DIT(E) for a fresh adjudication and hence, we find it

appropriate to restore the issue to the file of DIT(E) for a fresh adjudication after

affording due opportunity of hearing for the appellant society. Hence, impugned

order is set aside and the issue of grant of registration u/s 12A of the Act is restored

to the file of the AO for fresh adjudication in the light of subsequent orders of

Hon'ble Apex Court dated 13.7.2013 (supra) and order of the Tribunal dated

14.9.2012 (supra).

6.     We order accordingly and sole main ground of the applicant society is

deemed to be allowed for statistical purposes in the manner as indicated above.

7.     In the result, appeal of the appellant society is allowed for statistical


       The order is pronounced in the open court on 28th August 2015.

       Sd/-                                                   Sd/-

 (T.S.KAPOOR)                                              (C. M. GARG)
ACCOUNTANT MEMBER                                       JUDICIAL MEMBER

Dated: 28th AUGUST 2015
ITA No.4065/Del/2012

Copy forwarded to:

1.     Appellant
2.     Respondent
3.     CIT
4.     CIT(Appeals)
5.     DR                 By Order

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