2015 (7) TMI 1181

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... at there is no registration certificate u/s 12AA. But we find that as per letter dated 03.06.2015 of CIT, Meerut, this assessee society is enjoying 12A Registration w.e.f. 22.09.1987 and hence, the very basis of the order of CIT is nonexistent. Therefore, the impugned order of CIT u/s 263 is not valid and we quash the same. - Decided in favour of assessee - ITA No.324/LKW/2015 - - - Dated:- 30-7 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 05.1983 received from the office of CIT Delhi VI for transfer of assessee s application for registration u/s 12A to CIT, Meerut. Thereafter , he submitted that on page 34 of the paper book is letter dated 03.06.2015 from CIT Meerut stating that 12A Registration was granted to the assessee Society on 22.09.1987. He also submitted that therefore, it is seen that the assessee society is enjoying 12 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e of its creation. He submitted that in view of the tribunal order and the facts of the present case, the assessment order is not erroneous and therefore, the order of CIT u/s 263 is not valid. Learned DR of the revenue supported the order of CIT. 4. We have considered the rival submissions. We find that as per the impugned order, the only basis of CIT for holding that the assessment order is e .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X