2022 (11) TMI 247

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....eference No.C.No.80-G/2008-09/C.III rejecting the request of the Respondent filed under Section 80 G of the Income Tax Act, 1961 (for brevity 'the Act') on 11.03.2008. The reason for rejecting the application of the Respondent is that the Respondent was collecting capitation fees for allotment of medical seat etc., and was not properly accounting it and that later after a search proceedings was conducted, offered to pay tax. 2. The facts on record indicates that during interregnum on 27.01.2008, notice was issued to the Respondent vide proceedings in C.No.80.G/2009-10/C.III to show cause as to why recognition granted under Section 12 (A) (a) of the Income Tax, 1961 should not be cancelled. The Respondent challenged the same and the....

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....ers of investigation or the like, it may not be permissible under law for them to furnish such documents. Nevertheless, such information and documents which are permissible in law will be considered, if the petitioner approaches the respondent. 5. In the light of the above observations and submissions of the learned Junior Standing Counsel appearing for the respondent, the petitioner is granted liberty to file an additional reply to the Show Cause Notice dated 21.07.2008, seeking for details and information required by them and on receipt of such an information, the respondent shall consider the same on its own merits and take necessary action. Such an exercise shall be made within a period of 30 days from the date of receipt of such addi....

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....as admitted to answer the aforesaid substantial questions of law, we are of the view that the fundamental issue which goes to the root of the issue as to whether the Respondent was eligible for deduction under Section 80 G of the Act, will depend on the continuance of registration granted to the respondent Assessee under Section 12(A) (a) of the Income Tax Act,1961 which is now subject matter of a show cause proceeding and is pending before the Appellant herein in terms of order dated 12.07.2019 in W.P.No.4071 of 2010. 7. We are therefore inclined to dispose of this Appeal without answering the aforesaid substantial questions of law raised as a decision has to be taken on facts and law and by the Appellant whether the respondent assessee i....