M/s. Church Educational Society, Hyderabad Vs. Dy. Commissioner of Income Tax, Central Circle 2(4), Hyderabad

Parties Involved

Facts Summary

The assessee, M/s. Church Educational Society, Hyderabad, is a society registered under the Societies Registration Act and has the object of delivering education through various education institutions. The society had been granted registration under section 12A of the IT Act, also has approval under section 10(23C) of IT Act, 1961. It filed return of income admitting an income of Rs. NIL dated 31-03-2013 after claiming exemption under section 11& 12/10(23C) of the IT Act. A Search& Seizure operation was conducted under section 132 of the IT Act on 23-03-2018 in the premises of the institutions. After the search was conducted, Pr. Commissioner of Income Tax, Central Circle, Hyderabad has, on the proposals sent by the learned Assessing Officer, has withdrawn the approval granted to the society under section 10(23C) of IT Act, vide proceeding F.No. PR.CIT(C)/10(23C)/2019-20 stating it to be effective. Aggrieved to the order of Pr. CIT for cancelation of approval available to assessee u/s 10(23c) of the Act, assessee went to appeal before the Hon’ble ITAT. Simultaneously, the AO has passed the order u/s 143(3) r.w.s 153A of the Act on 30.12.2019 by making certain additions against which assessee filed an appeal before CIT(A).…

Legal Issues

• 1. Withdrawal of appeals by the assessee

Judgment Outcome

Decided in favour of Assessee.

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