2013 (3) TMI 249

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.... was filed by the petitioner before this Court which was registered as W.P.4272/2000 and by an order dated 29.11.2000, the matter was remitted back to the Commissioner, Income Tax with certain directions. In compliance of the earlier directions, the matter was taken up by the Commissioner, Income Tax, Jabalpur and on 13.12.2000, the Commissioner, Income Tax directed the petitioner to furnish certain details. It appears that for furnishing details, the case was adjourned for 5.1.2001, 15.1.2001, 12.2.2001, 26.2.2001 and finally for 8.3.2001. When the information was not furnished inspite of praying for adjournments, the right was closed and the order was passed by which the petitioner was declined renewal of the exemption. Learned counsel....

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....nd also loans given to various persons. The books containing these details including the loans given to Guru Govind Singh Sabha for the F.Y.1991- 92 onwards may kindly be shown .Applications filed before the bank for loans may also be shown. (b) The registers containing donations received and given may also be shown particularly donations given to Guru Govind Singh Sabha for the F.Y.1991-92 onwards. (c) The receipt side shows, fees and other receipts. The books containing receipt issued may kindly be shown for the period for which exemption is sought including FY 1995-96 may also be shown. (e) Society has been assesed for cantonment tax. The copy of the order may kindly be shown. (f) The details of the amount spent for Gurudwara....

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....ll be at liberty to seek further explanation, informations and documents from the petitioner to satisfy himself that the petitioner institution is entitled to claim renewal of the exemption under Section 80(G) of the Income Tax Act and in this regard if any directions are issued, the petitioner shall furnish such information, documents etc. within a reasonable period as may be granted by the respondent No.1 in this regard. 4. Respondent No.1 shall then pass a fresh order in accordance with law within a period of 30 days from the date fixed by him in this regard. 5. In case no such information or documents are furnished,as directed hereinabove, within 30 days, then earlier order dated 19.3.2001 shall be revived. However, petitioner ....