9911796707
TMI Blog2023 (5) TMI 1365X X X X Extracts X X X X X X X X Extracts X X X X ..... 12AA, although the appellants sought for registration u/s10(23C)(vi) - Meaning there by, there was a fundamental error in the impugned order of the Ld. PCIT, as the material issue of grant of registration u/s10(23C)(vi) of the Income Tax Act, 1961 is remained unaddressed in the case of both the appellant assessees. We consider it deem fit to restore back the matter to the file of the Ld. CIT(A) to adjudicate the captioned appeals afresh on the issue of grant of registration u/s10(23C)(vi) of the Income Tax Act, 1961, after considering the written submission and evidences filed on record and may be filed before him during the fresh proceedings after granting sufficient opportunity of being heard to the assessee. PCIT is further directed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... incorrect and unjustified. 2. The appellant craves permission to raise additional grounds and to amend or alter the foregoing ground before the appeal is finally decided. 2. Since, both the appellants have raised the sole issue on identical facts for grant of registration under section 10(23C)(vi) of the Income Tax Act, 1961 and hence, these appeals were heard together and disposed of by this consolidated order for the sake of brevity. 3. At the outset, the Ld. Counsel for the appellant submitted that an application in form No. 56D was filed separately for M/s SMDRSD College of Education M/s SMDRSD Collegiate Senior Secondary School on 31.03.2019. The applicant society - M/s SMDRSD college society is an ongoing entity in operation since 20. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidence to clarify and respond to the objections raised by the Worthy CIT(E) in the Order rejecting the applications for approval under section 10(23C)(vi) of the Income Tax Act, 1961. THE APPELLANT MOST RESPECTFULLY SUBMITS THAT: S.M.D.R.S.D. College Society, Pathankot was registered under the Societies Registration Act, 1860 in 1979 vide Registration No.34 of 1979-80. The College, i.e. S.M.D.R.S.D. College has been working since 1953-54 which was founded on land given by Chaudhary Kesho Dass an eminent philanthropist of his region. The Society has ever since engaged in the field of education imparting knowledge to pupils of all strata of the society. S.M.D.R.S.D. College Society took into its fold, the activities of SMDRSD College Pathank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the purpose of registration u/s10(23C)(vi) of the Income Tax Act, 1961. However, He has no objection in restoring the matter to the PCIT for one more opportunity to the appellants. 5. We have heard rival contentions, perused the material on record, impugned order, written submission filed before us. The PCIT discussed that on perusal of the submissions of the applicant, it was noticed that the rights/proprietorship of institutes properties are restricted to the family itself and not for enduring benefit to the general public and as the properties and rights to run the institutes would be restricted to the members of the family and there would be no transfer of the assets to the society as per the dissolution clause advised by the Societies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed decision. Accordingly, he held that the societies were not for the benefit of general public and denied the registration to the applicant u/s 12AA of Income Tax Act, 1961, although the appellants sought for registration u/s 10(23C)(vi) of the Income Tax Act, 1961. 7. It is evident from the above, that the Ld. PCIT had denied the registration to the applicants u/s 12AA of Income Tax Act, 1961, although the appellants sought for registration u/s10(23C)(vi) of the Income Tax Act, 1961. Meaning there by, there was a fundamental error in the impugned order of the Ld. PCIT, as the material issue of grant of registration u/s10(23C)(vi) of the Income Tax Act, 1961 is remained unaddressed in the case of both the appellant assessees. 8. In the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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