Ita/8/2017 Of Commissioner Of Income Taxexemption v. Saraswati Sishu Vidya Mandir

02. 11.12.2019 Heard Mr. R.S. Chiminka, learned Sr. Standing Counsel along with Shri A. Kedia, learned Standing Counsel for the appellant-Income Tax Department. 2. By way of this appeal the Income Tax Department has challenged the order dated 15.02.2017 passed by learned Income Tax Appellate Tribunal, Cuttack Bench, Cuttack in ITA No.30/CTK/2016 vide Annexure-2, allowing the appeal preferred by the assessee-respondent. 3. Perused the impugned order in detail. Learned Tribunal while allowing the appeal at paragraph-6 of its order dated 15.02.2017 has observed as under: “6. We find that in the instant case, the registration of the society u/s.12AA was rejected by the CIT (Exemptions) on the ground that the assessee has not registered amended clauses, inter alia, amendment & winding up clauses with Registrar of Societies, after passing the resolution and in the absence of such registration, such amended clauses cannot be cognizance of. Ld A.R. of the assessee has relied on the decision of the Mumbai E” Bench of the Tribunal in the case of Tara Educational and Charitable Trust (supra), wherein, the Tribunal has allowed registration on similar facts of the case. Ld D.R. could not show any good reason to not to follow the above quoted order of the Mumbai Bench of the Tribunal. Therefore, respectfully following the decision of the Mumbai Bench of the Tribunal in the case of Tara Educational and Charitable Trust (supra) we set aside the order of the Commissioner of Income (Exemptions), Hyderabad and direct him to grant registration u/s.12AA of the Act.” 4. Considering the submission made and keeping in view the observations made by the learned Tribunal as quoted above, we are in complete agreement with the view taken by the learned Tribunal in the impugned order and find no case is made out to interfere with the same. Akk 5. Hence, the appeal, being devoid of merits, deserves to be dismissed and is accordingly dismissed. All connected Misc. Case(s)/I.A(s) if any, is/are accordingly dismissed. .…….......……………… ( K.S. Jhaveri ) Chief Justice …………………..……… (K.R.Mohapatra) Judge