2022 (10) TMI 614

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..... e society was a newly established one - HELD THAT:- In view of the judgment of this Court in Ananda Social And Educational Trust v. Commissioner of Income Tax and Another [ 2020 (2) TMI 1293 - SUPREME COURT] which judgment has approved the view taken by the Delhi High Court in Director of Income Tax v. Foundation of Ophthalmic Optometry Research Education Centre [ 2012 (8) TMI 777 - DELHI H .....

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..... av, AOR, Mrs. Anil Katiyar, AOR And Mr. B. V. Balaram Das, AOR For the Respondent(s) : Mr. Avirat Kumar, Adv., Mr. Rajat Jariwal, Adv., Mr. Sanjeev Kapoor, Adv., Ms. Shivani, Adv., M/S. Khaitan Co., AOR, Mr. Mahesh Agarwal, Advocate, Mr. Ankur Saigal, Advocate, Ms. Parul Shukla, Advocate, Mr. Sarans Jain, Adv, Mr. E. C. Agrawala, AOR, Mr. Sanjay Jhanwar, Sr. Adv., Mr. Rajat Sharma, Adv., .....

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..... phthalmic Optometry Research Education Centre [(2013) 355 ITR 361], the question of law raised in these matters has to be answered against the Revenue and in favour of the assessee. Accordingly, the appeals and the special leave petitions are dismissed. However, dismissal of these cases would not bar the Assessing Officer from cancelling the registration in case he finds that the charita .....

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