This document reviews the appeal by Escorts Skill Development against the decision made by CIT (Exemptions), Chandigarh, concerning the refusal and subsequent granting of registration under section 12AA of the Income Tax Act, 1961, for the assessment year 2021-22.
The appellant, formerly known as Escorts Skill Development, faced initial rejection for 12AA registration by CIT (E), Chandigarh. This decision was contested, leading to a directive by ITAT for registration, which was initially complied with on 29.10.2019 and reaffirmed on 23.03.2021.
The core of the dispute revolved around the appropriate registration under section 12AA for the appellant. Despite a previous order by the ITAT directing the granting of registration, confusion ensued due to multiple orders and the context of their issuance. The key issue was whether the registration granted on 29.10.2019 was valid or if further orders were required.
The ITAT, upon review, clarified that the registration granted on 29.10.2019 by CIT (E), Sh. Ram Mohan Singh, should stand effective without the need for further orders, in deference to previous ITAT directives. This decision effectively dismissed the need for any additional reevaluation or orders post the successful appeal in 2019.
The tribunal’s decision to uphold the 2019 registration resolved the confusion, affirming that the appellant was properly registered under section 12AA, with its objectives recognized as serving the ‘Relief of the poor’ and ‘Any other object of general public utility.’ This case highlights the importance of clear administrative processes and the impact of tribunal decisions in ensuring compliance with legal directives.
ITA 555/DEL/2021: Escorts Skill Development vs CIT (Exemptions), Chandigarh
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