Need Tally
for Clients?

Contact Us! Here

  Tally Auditor

License (Renewal)
  Tally Gold

License Renewal

  Tally Silver

License Renewal
  Tally Silver

New Licence
  Tally Gold

New Licence
 
Open DEMAT Account with in 24 Hrs and start investing now!
« From the Courts »
Open DEMAT Account in 24 hrs
 Karnataka High Court restrains Bengaluru-based Institute of Chartered Tax Practitioners India from enrolling candidates for its courses
 Attachment on Cash Credit of Assessee under GST Act: Delhi HC directs Bank to Comply Instructions to Vacate
 Income Tax Addition Made Towards Unsubstantiated Share Capital Is Eligible For Section 80-IC Deduction: Delhi High Court
 Inordinate delay in income tax appeal hearings
 Income Tax leviable on Tuition Fee in the Year of Rendering of Services: ITAT
 Supreme Court invoked its power under Article 142 of Constitution to validate notices issued under section 148 as notices issued under section 148A. However the same shall be subject to amended provisions of section 149.
 ITAT refuses to stay tax demand on former owner of Raw Pressery brand
 Bombay HC sets aside rejection of refund claims by GST authorities
 [Income Tax Act] Faceless Assessment Scheme does not take away right to personal hearing: Delhi High Court
 Rajasthan High Court directs GST Authority to Unblock Input Tax Credit availed in Electronic Credit Ledger
 Sebi-taxman fight over service tax dues reaches Supreme Court

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


                IN THE INCOME TAX APPELLATE TRIBUNAL
                      DELHI BENCH: `B' NEW DELHI

           BEFORE SHRI T.S.KAPOOR, ACCOUNTANT MEMBER
                               AND
                 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
                                             (RESPONDENT)
                    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


                                          ORDER
PER C. M. GARG, JM

       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
     appellant."

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

purposes.


       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
"GS"
ITA No.4065/Del/2012




Copy forwarded to:

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


                       ASSISTANT REGISTRAR

Home | About Us | Terms and Conditions | Contact Us
Copyright 2025 CAinINDIA All Right Reserved.
Designed and Developed by Ritz Consulting