2023 (10) TMI 39

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....least three days before the next date of hearing. W.P.(C) 11270/2023 & CM Appl. 43874/2023 [Application filed on behalf of the petitioner seeking interim relief] 2. We have heard counsel for the parties at some length. 3. This writ petition assails the order dated 30.06.2023 passed by respondent no.1 under Section 12A, read with Section 12AA and Section 12AB(4) of the Income Tax Act, 1961 [in short, "Act"]. 4. Mr Arvind P. Datar, learned senior counsel, who appears on behalf of the petitioner, has made several submissions, both on merits as well as on jurisdiction. 4.1 It has been pointed out by Mr Datar that the petitioner organization has been in existence since 1973. 4.2 Mr Datar also has drawn our attention to the kind....

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....us infraction of law, as those very statements have been relied upon in the impugned order. (iv) Fourthly, insofar as the third (3rd) SCN was concerned, which is dated 22.06.2023, no personal hearing was granted, which is also a mandatory requirement as per the provisions of Section 12AB(4)(ii) of the Act. 5. Mr Balbir Singh, learned Additional Solicitor General, who appears on behalf of the respondents/revenue, submits that although the infractions committed in the earlier FYs have been taken into account, the impugned order ultimately bears down on the last surviving registration, which was accorded to the petitioner on 28.05.2021. Insofar as the earlier "previous years" are concerned, the consequences as mandated in law will ....

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....stration or provisional registration of a trust or an institution has been granted under clause (a) or clause (b) or clause (c) of sub-section (1) or clause (b) of sub-section (1) of section 12AA, as the case may be, and subsequently,- (a) the Principal Commissioner or Commissioner has noticed occurrence of one or more specified violations during any previous year; or (b) xxx xxx xxx (c) xxx xxx xxx the Principal Commissioner or Commissioner shall,- (i) xxx xxx xxx (ii) pass an order in writing, cancelling the registration of such trust or institution, after affording a reasonable opportunity of being heard, for such previous year and all subsequent previous years, if he is satisfied tha....