2019 (4) TMI 1530

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....19, 5967 of 2019, 5577 of 2019 - -<br>Income Tax<br>Mr. Justice Jyoti Saran And Mr. Justice Arvind Srivastava For the Petitioner/s : Mr.Ajay Kumar Rastogi, Adv. For the Respondent/s : Mr.Archana Sinha @ Archana Shahi, Adv. ORAL JUDGMENT MR. JUSTICE JYOTI SARAN Since all these writ petitions raise common issues of law that they have been taken up together and are being disposed of by....

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....nder Section 12AA of &#39;the Act&#39;, has assessed the society, with penalty proceedings, sought to be initiated. Mr. A.K. Rastogi, learned counsel appears for the petitioner while the writ petition is resisted by Ms. Archana Sinha, learned counsel for the Income Tax Department. The short submission made by Mr. Rastogi, is that until such time that the petitioner society would enjoy the be....

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....re is any requirement of a pre-deposit where undisputedly the registration of the petitioner under Section 12AA of &#39;the Act&#39; has not been interfered with by a competent authority. For ascertaining as to whether the petitioner enjoys registration under Section 12AA of the Act, we had allowed time to learned counsel for the Income Tax Department to clarify as to the source of power for the D....