The Commissioner Of Income Tax -1, Patna, Central Revenue Building, B.c.patel Path, Patna v. M/S St. Pauls Educational Society, Chakram, S.k. Nagar, Patna

IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.20 of 2012 ====================================================== The Commissioner of Income Tax -1, Patna, Central Revenue Building, B.C.Patel Path, Patna-800001 ... ... Appellant/s Versus M/S St. Pauls Educational Society, Chakram, S.K. Nagar, Patna, 800001 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE RAJIV ROYORAL JUDGMENT(Per: HONOURABLE THE CHIEF JUSTICE) Date : 11-01-2024 The question of law raised in the above case is as below :- “Whether on the facts and inthe circumstances of the case, theIncome-tax Appellate Tribunal wasjustified in directing the Commissionerof Income-tax-1, Patna to grantexemption under Section 80G(5)(vi) ofthe Income-tax Act, 1961 to theassessee-society without consideringthe provisions of clause (iii) of sub-section (5) of Section 80G of the Act.” 2. The respondent-assessee, who was registered under Section 12A had filed an application in Form No. 10G for exemption under Section 80G of Income Tax Act, 1961. TheCommissioner by the aforesaid order found that the assessee hasincome from cultural programs and vocational training andhence it cannot be granted the benefit under Section 80G. It wasalso found that the registration under Section 12A of the IncomeTax Act would be reviewed. 3. The Tribunal by the impugned order reversedthe finding of the Commissioner based on the various decisionsreferred to therein. What assumes significance is the fact that, asthreatened in the order under appeal before the Tribunal,proceedings were taken to review the registration granted underSection 12A which eventually ended with the order of theIncome Tax Appellate Tribunal, Patna dated 09.07.2014 inI.T.A. No. 101/Pat/2012. 4. The order passed by the Commissionercancelling the registration was set aside and the registrationunder Section 12A, at that point being under Section 12AA wasrestored. 5. In the above circumstances, there is no reasonwhy the order of the Commissioner in the instant appeal shouldbe upheld or interference caused to the Tribunal’s order. 6. We reject the appeal without answering the question of law, based on the registration restored under Section12A (12AA). 7. The appeal stands closed. (K. Vinod Chandran, CJ) aditya/-AFR/NAFRCAV DATEUploading Date13.01.2024.Transmission Date ( Rajiv Roy, J)