Dismissed¶24

The Commissioner of Income Tax v. M/S St. Pauls Educational Soci

Patna HC11 Jan 2024MA/20/2012

Case brief

AI extract

What is this about?

CIT-1 Patna v. M/s St. Pauls Educational Society; Miscellaneous Appeal No.20 of 2012; decided 11-01-2024; Section 80G(5)(vi) exemption; Section 80G(5)(iii) proviso; Section 12A / 12AA registration cancelled then restored; Form No. 10G application; ITAT Patna I.T.A. No. 101/Pat/2012 dated 09.07.2014; income from cultural programs and vocational training; appeal rejected without answering the question of law.

What did the court decide?

In view of the restoration of the Section 12A (12AA) registration following the ITAT, Patna order dated 09.07.2014, there was no reason to uphold the Commissioner's order in the appeal or to cause any interference with the Tribunal's order. ¶19

The Commissioner of Income Tax Vs M/S St. Pauls Educational Soci — Income Tax | Patna HC (2024)

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IN THE HIGH COURT OF JUDICATURE AT PATNA Miscellaneous Appeal No.20 of 2012

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The Commissioner of Income Tax -1, Patna, Central Revenue Building, B.C. Patel Path, Patna-800001

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... ... Appellant/s

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Versus

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M/S St. Pauls Educational Society, Chakram, S.K. Nagar, Patna, 800001

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... ... Respondent/s

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====================================================== Appearance : For the Appellant/s : Mrs. Archana Sahi, Sr SC. Income Tax Deptt. Mr. Alok Kumar, Advocate For the Respondent/s : Mr. Ajay Kumar Rastogi, Sr. Advocate Mrs. Kalpana Rastogi, Advocate Mrs. Smriti Singh, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE RAJIV ROY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

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Date : 11-01-2024

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The question of law raised in the above case is as

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below :-

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“Whether on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in directing the Commissioner of Income-tax-1, Patna to grant exemption under Section 80G(5)(vi) of the Income-tax Act, 1961 to the assessee-society without considering the provisions of clause (iii) of subsection (5) of Section 80G of the Act.”

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The respondent-assessee, who was registered

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under Section 12A had filed an application in Form No. 10G for

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Patna High Court MA No.20 of 2012 dt.11-01-2024 2/3

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exemption under Section 80G of Income Tax Act, 1961. The Commissioner by the aforesaid order found that the assessee has income from cultural programs and vocational training and hence it cannot be granted the benefit under Section 80G. It was also found that the registration under Section 12A of the Income Tax Act would be reviewed.

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The Tribunal by the impugned order reversed the finding of the Commissioner based on the various decisions referred to therein. What assumes significance is the fact that, as threatened in the order under appeal before the Tribunal, proceedings were taken to review the registration granted under Section 12A which eventually ended with the order of the Income Tax Appellate Tribunal, Patna dated 09.07.2014 in I.T.A. No. 101/Pat/2012.

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The order passed by the Commissioner cancelling the registration was set aside and the registration under Section 12A, at that point being under Section 12AA was restored.

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In the above circumstances, there is no reason why the order of the Commissioner in the instant appeal should be upheld or interference caused to the Tribunal’s order.

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