TaxTMI 
TaxTMI 
2021 (7) TMI 758
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....rcumstances and the prayer therefore vide these applications was common, seeking stay of the operation of the order passed by the Ld.Pr.CIT. 3. Since the prayer of all the three applicants is common and arises admittedly in the backdrop of identical facts and circumstances, the applications were all heard together and are being disposed off by a common order. For the sake of convenience the pleadings made before us referred to facts in the matter of Chandigarh Education Trust in SA No.14/Chd/2021. 4. The primary reason seeking stay of the operation of the order of the Ld. Pr.CIT was that 1) the order had been passed in violation to the principles of natural justice without providing opportunity of being heard and without providing sufficient time to rebut the allegations made in the show cause notice. 2) the action of the Ld. Pr.CIT in assuming the jurisdiction to revoke registration was premature. 3) That in view of the above since the order cancelling registration had implications besides others on the pending assessment proceedings of the applicants, grave injustice had been caused to the applicants, remedy to which was being sought vide the impu....
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.... 10. 04.01.2012 & 01.02.2021 Partial Replies filed before PCIT(C) against cancellation of registration u/s 12AA. Briefly stated, Jurisdictional Objections raised in this regard were as under: • Action of PCIT-Gurgaon in exercising jurisdiction to invoke powers u/s 12AA(3) and 12AA(4) of the Act premised report of Investigation Wing is premature as assessment proceedings u/s1 53A of the Act for AYs 2014-15 to AY 2019-20 are pending. The Jurisdictional AO is parallelly conducting an investigation in the matter. The AO is yet to form an opinion after take into consideration the findings of Investigation Wing and the replies of the appellant hence proceedings initiated u/s 12AA(3)/(4) should be kept in abeyance. • That as per CBDT Notification dated 22nd October 2014 PCIT-Gurgaon had no jurisdiction u/s 12AA ovoer the matter. Additional time was sought for submitting a detailed reply on merits of allegations leveled in show cause notice. 11. 12.03.2021 Writ Petition Filed before the Hon'ble P&H HC against SCN so issued for cancellation of registration u/s 12AA by Pr.CIT(C). 12. 17.03.2021 Writ Petition disposed of by Hon'ble....
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....the concerned authority on the reply to the show cause notice filed by the assessee. The Ld.Counsel for the assessee pointed out that immediately after that within a matter of five days itself, on 22.03.2021 ,the Ld. Pr.CIT passed the order cancelling the registration granted u/s 12AA. He drew our attention to the order so passed and placed before us at page Nos.97 to 131 of the Paper Book and specifically drew our attention to the observation of the Ld. Pr.CIT at paras 7 and 8 of his order that no submissions had been made by the assessee on the merits of the case or the show cause notice issued to him and the same is as under: "7. I have perused the submissions of the assessee and all the records and evidences available. The AR of the assessee has not made any submission on merit of the show cause which is detailed and list the violations of the provisions along with statements and documentary evidences. The legal submissions made by the AR have been considered and are being discussed as under: - 8. As regards the submission of the assessee that cancellation of registration cannot be made on the basis of the findings of search and seizure operation and cancellat....
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....ramed u/s 153A of the Act, that too without any application of mind of either of the Revenue authorities to the merits of the case. He further pointed out that ITAT Cuttack Bench in the case of Kalinga Institute of Industrial Technology Vs. CIT 113 TTJ 906 (Cuttack) had dealt with an identical issue and had quashed the order of the Ld. Pr.CIT holding it to be premature. 8. The Ld.Counsel for the assessee contended that as is evident from the submissions made, the order passed by the Ld. Pr.CIT cancelling the registration of the assessee was done in haste, in violation of all principles of natural justice and in violation of specific provision of section 12AA of the Act requiring due opportunity of hearing to the assessee before cancelling registration, resulting in grave prejudice being caused to the applicant. He therefore prayed that an early hearing be given in the appeal against the order of the Ld. Pr.CIT to the ITAT and in the meanwhile directions be given to the AO not to be influenced by the order of the Pr. CIT while framing assessment in the case of the applicant. In effect he prayed for stay of the operation of the proceedings order of the Ld. Pr.CIT. 9. Per contra....