TaxTMI 
TaxTMI 
2019 (4) TMI 622
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....rawing the registration has erred in failing to appreciate that since inception appellant is carrying on the activity of providing education through the medical college run by the appellant which is a charitable activity as per the provisions of section 2(15) of the Act, and there is no change in the aforesaid activity and hence withdrawal of registration u/s 12AA(3) of the Act on the ground that the activities of the trust are not in accordance with the objects of the trust are wholly erroneous and unsustainable in law. 3. That the Pr. CIT erred on facts and in law in alleging that appellant trust was engaged in the nefarious activities for inducting of fresh batch of students for academic session without requisite infrastructure which is in violation of clause (ii) para 4 of the trust deed, simultaneously the same was in violation of section 2(15) of the Act which is factually incorrect and hence misconceived. That various adverse findings recorded in the impugned order are factually incorrect, legally misconceived and untenable. 5. Without prejudice to the aforesaid grounds, that the Pr. CIT erred on facts and in law in withdrawing registratio....
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....ving adequate opportunity of being heard to the assessee. In compliance to the order of the ITAT giving adequate opportunity of being heard to the assessee, a fresh show cause notice dated 14.9.2017 as to why registration granted u/s. 12AA may not be cancelled was served upon the assessee trust through speed post and date of hearing was fixed on 23.08.2017. However, neither assessee nor its authorised representative appeared before the Ld. Pr. CIT (Central)-3, New Delhi on the fixed date of hearing. Again on 07.09.2017, marked 'last and final' show cause notice was served upon assessee through speed post and date of hearing was fixed on 14.09.2017. Again neither assessee nor its authorised representative appeared before the Ld. Pr. CIT (Central)-3, New Delhi on the scheduled date and time. After expiry of 07 days of the scheduled date, the ARs of the assessee trust appeared before the Ld. Pr. CIT (Central)-3, New Delhi on 21.09.2017 and discussion was held on the submissions filed by the assessee on 23.02.2017. After considering the submission of the AR, material available on record, it was noticed by the Ld. Pr. CIT (Central)-3, New Delhi that CBI Team had arrested Sh. Kamaljit Si....
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....ich is factually incorrect and hence misconceived. It was further informed that various adverse findings recorded in the impugned order are factually incorrect, legally misconceived and untenable. It was further submitted that the Pr. CIT erred on facts and in law in withdrawing registration under section 12AA(3) of the Act since inception and same is without jurisdiction and contrary to the statutory provisions. Therefore, he prayed that the order of the Ld. Pr. Commissioner of Income Tax withdrawing the registration granted to the assessee under section 12AA of the Income Tax Act be quashed and appeal of the assessee may kindly be allowed. In support of his contention, he relied upon the decision of the Hon'ble Allahabad High Court in the case of ACIT-I vs. Agra Development Authority decided in IT Appeal No. 134 of 2013 vide order dated 7.12.2017. 4. On the contrary, Ld. DR relied upon the impugned order of the Ld. Pr. CIT and stated that CBI Team had arrested Sh. Kamaljit Singh, CEO of M/s Gian Sagar Medical College and Hospital while on his official duty on 22.04.2010 on the allegations that he has delivered an amount of Rs. 2 crore to Sh. Ketan Desai, President of Executive....
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....pute afresh under the law after giving adequate opportunity of being heard to the assessee. In compliance to the order of the Tribunal giving adequate opportunity of being heard to the assessee, a fresh show cause notice dated 14.9.2017 as to why registration granted u/s. 12AA of the Act may not be cancelled was served upon the assessee trust through speed post and date of hearing was fixed on 23.08.2017. However, neither assessee nor its authorised representative appeared before the Ld. Pr. CIT (Central)-3, New Delhi on the fixed date of hearing. Again on 07.09.2017, 'last and final' show cause notice was served upon assessee through speed post and date of hearing was fixed on 14.09.2017. Again neither assessee nor its authorised representative appeared before the Ld. Pr. CIT (Central)-3, New Delhi on the scheduled date and time. It is noted that after expiry of 07 days of the scheduled date, the ARs of the assessee trust appeared before the Ld. Pr. CIT (Central)-3, New Delhi on 21.09.2017 and discussion was held on the submissions filed by the assessee on 23.02.2017 and after considering the submission of the AR, material available on record, it was noticed by the Ld. Pr. CIT (Ce....