2017 (10) TMI 1163

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....dvocate. For the Respondent: Mr. Asheesh Jain, Advocate for Income Tax Deptt. S. RAVINDRA BHAT, J. (OPEN COURT) ITA 830/2017 & CM No.35731/2017(delay in re-filing the appeal for 15 days) 1. The Assessee is aggrieved by an order of the Income-Tax Appellate Tribunal (ITAT) upholding the C.I.T's determination that it was disentitled to registration under Section 12AA as a Charitable ....

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....ni was made in the course of a search in respect of his own premises and not that of the Assessee/Association. It was submitted that in such an event, the statement could not be attributable to the assessee nor could the materials indicated by Mr Miglani or the facts disclosed by him be the basis of the order cancelling the registration under Section 12AA. 6. Mr. Krishnan also relied upon the j....

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....seized A - 1 to A - 10 series - and relied upon were "dumb documents" and, therefore, indebting credence to them, it was submitted that since in Radico and in Mohan Meakin, the approach of this Court and the Tribunal has been one of scepticism and disbelief, the Assessee/Association's case too has to be treated similarly and the cancellation of its registration as a Charitable Trust under Section ....

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....es of the Association and not his. Therefore, this Court is of the opinion that there is no infirmity with the findings recorded by the lower authorities. 13. So far as the reliance of the Assessee with respect to the findings in Radico are concerned, at the outset, what can be noticed is that the Court, therefore, was examining the findings of the Settlement Commission in writ proceedings. The....