TaxTMI 
TaxTMI 
2007 (3) TMI 208
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....society, which contained six objects, detailed in paragraph No. 3 of the show-cause notice dated December 8, 2006, which was issued to petitioner No. 1 by the Additional Commissioner of Income-tax, Range II, Allahabad (annexure 4 to this writ petition). 2. Thereafter, with effect from March 15, 2000, the petitioner altered the objects in the memorandum and now after amendment there are in all 14 objects, which are referred to in paragraph No. 4 of the show-cause notice dated December 8, 2006. 3. The said show-cause notice dated December 8, 2006, specifically mentions in the said paragraph No. 4, that out of present 14 objects in the memorandum of association of the petitioner, there are included certain objects which are "religious in....
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....ing for registration under section 12A, itself contains an undertaking in the following words : "I undertake to communicate forthwith any alteration in the terms of the trust or in the rules governing the institution, made at any time hereafter." 7. The Income-tax Officer says that this undertaking was not fulfilled. The Income-tax Officer says that even the changed name of the society was not intimated to the Commissioner. Thus, the Income-tax Officer held that the registration granted to the petitioners would not survive after the wholesale change in the objects of the petitioner-society and, therefore, the petitioners' case would be treated as if they had no registration under section 12A of the Act. 8. Against the ass....
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....s. However, where the objects of the trust or institution, which were the basis of grant of registration, are altered after such grant of registration, the very foundation of the registration having been removed by a voluntary act of the assessee, the registration would not survive. The immediate intimation required to be given by the assessee to the Commissioner of Income-tax is perhaps merely to enable him to keep his (Commissioner's) records updated. If, for the sake of argument, it is assumed that the intimation is required to be given to enable the Commissioner to exercise the power of cancellation, even then where the petitioners had failed to give such intimation, they cannot be permitted, in the discretionary jurisdiction under ....
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....es are pure questions of fact. 13. The appellate authority, where the appeal of the petitioner against the assessment order dated December 26, 2006, is pending, has not yet granted an interim order. Prima facie, when a person deliberately makes an alteration in the objects or in the memorandum of association, it will be presumed that the alteration has been made because some change is required. Alterations are not made for the fun of it. Thus the petitioners will therefore be under a heavy burden to demonstrate similarity if they wish to press such a plea. We have no reason to doubt that if pressed, this aspect whether the alteration of the objects does or does not take the activities of the petitioners now permissible under the new obje....
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.... petitioners has then relied upon a decision of the learned single judge of this court reported in Shivangi Steels Pvt. Ltd. v. Asst. CIT [2004] 266 ITR 62; [2003] UPTC 814. This decision lays down that the decision rejecting the stay application under section 220(6) of the Act should contain some reasons to indicate the basis on which the discretion under that provision has been exercised. Relying upon the said decision the petitioners have attempted to challenge the order dated February 20, 2007, of the Assistant Commissioner of Income-tax, Range II, Allahabad, which rejects the application of stay. The reason mentioned in that order is as follows : "After careful consideration of assertions contained in your above mentioned appl....