2002 (2) TMI 56

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....ow-cause notice as to why registration be not cancelled under the provisions of section 12A read with section 12AA of the Income-tax Act, 1961. The petitioner was granted registration as charitable institution. The petitioner is an undertaking of the State of Madhya Pradesh According to the petitioner, it is undertaking charitable activities in the very nature which are defined in section 2(15) of....

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.... once this finding was recorded by the Income-tax Appellate Tribunal, it was not open to issue a show-cause notice annexure P/4 which was issued on January 23, 2002, by the Government of India, Ministry of Finance (Department of Revenue), office of the Commissioner of Income-tax, Bhopal, it is quoted below: "Sub: Show-cause notice for cancellation/withdrawal of registration under section 12A re....

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....tments and public sector undertakings for publication of their advertisements in the newspapers. The State Government Departments and public sector undertakings pay commission to you besides reimbursing the actual expenditure incurred by you for providing the above services as per bills raised by you. 3. The above activities are clearly in the nature of commercial activities intended to earn....

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....uthorised representative. In case, no objections are received on the aforesaid date, it shall be presumed that you have nothing to say in this matter and the decision in this regard will be taken on merits." Learned counsel for the petitioner, Shri B.L. Nema, strenuously submits that for the last 16 years benefit has been enjoyed and once the Appellate Tribunal has found that the activities are....