TaxTMI 
TaxTMI 
2022 (11) TMI 818
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....021 under section 12AA(3) / section 12AA(4) rejecting appellant's Application No. CIT(EXEMPTION), DELHI/2020-21/12AA/11940 is perverse, bad in law and void ab-initio. 2. On the facts and circumstances of the case and in law, the CIT(E) Delhi erred in cancelling/withdrawing the registration already granted u/s 12A with retrospectively from A.Y. 2016-17 on the alleged grounds that the activities carried on by the Appellant are not genuine and are not in accordance with the objects of the assessee. 3. Whether on the facts and circumstances of the case and in law, the CIT(E) Delhi erred in cancelling/withdrawing the registration already granted u/s 12A with retrospectively from A.Y. 2016- 17 on the alleged ground that the assessee soc....
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....e/quashed. 8. Whether on the facts and circumstances of the case and in law, the CIT(E) Delhi erred in not confronting the appellant with adverse material, if any, "based on information gathered from credible sources" or cross examination of alleged persons ? 9. Whether on the facts and circumstances of the case and in law, the CIT(E) Delhi is entitled to see the genuineness and creditworthiness of transactions, donations, and donors etc whereby assuming the jurisdiction of Assessing officer as if assessment proceeding is going on ? 10. Whether on the facts and circumstances of the case and in law, the entire findings of the CIT(E) Delhi, are based upon arbitrary assumptions, conjectures, surmises, irrelevant materials and dehors t....
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....e us today, i.e. 14.11.2022. 5. Once again, none appeared on behalf of the assessee inspite of notice. Therefore, we decided to proceed ex parte. 6. The ld. DR was heard at length who placed strong reliance on the order of the ld. CIT(E), Delhi. 7. We have carefully perused the order of the ld. CIT(E) vis a vis the grounds of appeal. We find that the assessee society was created with the following objects: 1. To promote national integration, communal amity and social harmony and uphold the democratic set up, secular order and rule of law in the country. 2. To work for peace, progress and prosperity in the country and to strengthen goodwill and brotherhood among different communities. 3. To help establish a social order based on f....
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....for totalitarianism. 17. To do all such other lawful acts, deeds and thing as are incidental or conductive to the attainment of the above objects or any them 8. A perusal of the aforestated objects show that the assessee society is created to promote national integration, communal amity and social harmony and uphold the democratic set up, secular order and rule of law in the country. There are in total 17 objects mentioned in the Memorandum of Association. The Ministry of Home Affairs, vide Notification dated 27.09.2022 published in the Gazette of India dated 28.09.2022, inter alia, notified as under: "And Whereas, the Central Government is of the opinion that it is necessary to exercise its powers under sub-section (1) of section 3 ....
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.... in public mind, (iv) there had been a number of instances of international linkages of PFI with Global Terrorist Groups and some activists of the PFI have joined Islamic State of Iraq and Syria (ISIS) and participated in terror activities in Syria, Iraq and Afghanistan. Some of these PFI cadres linked to ISIS have been killed in these conflict theaters and some have been arrested by State Police and Central Agencies and also the PFI has linkages with Jamat-ul- Mujahideen Bangladesh (JMB), a proscribed terrorist organization, (v) the Office bearers and cadres of the PFI along with others are conspiring and raising funds from within India and abroad through the banking channels, and the hawala, donations, etc. as part of a well-crafted....
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....or affiliates or fronts, the PFI and its associates or affiliates or fronts, will use this opportunity to - (i) continue its subversive activities, thereby disturbing public order and undermining the constitutional set up of the country; (ii) encourage and enforce terror based regressive regime; (iii) continue propagating anti-national sentiments and radicalize a particular section of society with the intention to create disaffection against the country; (iv) aggravate activities which are detrimental to the integrity, security and sovereignty of the country; And Whereas, the Central Government for the above-mentioned reasons is firmly of the opinion that having regard to the activities of the PFI, it is necessary to declare the....