2019 (1) TMI 963

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....k Box). 2. A few facts necessary for adjudication of the instant petition as narrated therein may be noticed. The petitioner-Society was created on 17.9.1981. The petitioner being a charitable trust was registered under Section 12AA of the Income Tax Act, 1961 (in short "the Act") vide certificate of registration dated 12.6.1998 (Annexure P-1) and its Memorandum of Association is dated 17.9.1981 (Annexure P-2). It is also registered with the Registrar of Firms and Societies, Haryana vide certificate of registration dated 24.4.1984 (Annexure P-3). The Commissioner of Income Tax, Rohtak after registration of the petitioner as a Charitable Trust had approved exemption under Section 80G of the Act vide certificate dated 18.10.2010 for the peri....

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....renew the exemption granted under Section 80G of the Act against which the petitioner filed CWP-68-2006 and this Court vide order dated 22.2.2010 (Annexure P-10) directed respondent No.2 to reconsider the approval of the petitioner under Section 80G of the Act and the said approval was granted to the petitioner. Therefore, the petitioner being charitable-cum-religious institution is entitled for the exemptions and approvals as having been so allowed since its inception in view of the provisions of Section 115BBC(2) (b) of the Act. Hence, the present writ petition. 3. Learned counsel for the petitioner submitted that notice dated 5.12.2018 (Annexure P-8) issued by respondent No.3 is illegal, erroneous and perverse and had been issued agains....

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....er/improved facts, in accordance with law. 3. Dismissed as withdrawn. 4. The challenge in the writ petition is to notice issued under Section 142(1) of the Income Tax Act, 1961 (in short, 'the Act') and at present, no order adverse to the petitioner has been passed. In such circumstances, we find that the recourse to writ petition is not proper. Accordingly, no permission is granted to file writ petition with better/improved facts as prayed. However, it is clarified that in case any order adverse to the petitioner is passed by the Assessing Officer in pursuance to notice issued under Section Section 142(1) of the Act, it shall be open to the petitioner to take recourse to statutory remedies in accordance with law." 6. Accord....