Sec 11 &12AA- Registration cannot be cancelled during the pendancy of enquiry

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Sec 11 &12AA- Registration cannot be cancelled during the pendancy of enquiry

Sec 11 &12AA- Registration cannot be cancelled during the pendancy of enquiry

Sec 11 &12AA: Charitable purposes-cancellation of registration – Allegations regarding irregularities committed by charitable institution – High Court directing enquiry – Registration cannot be cancelled during the pendancy of enquiry.

[2019] 410 ITR 518 (Raj).

 

Held : That on the basis of various procedural irregularities the Registrar of Societies cancelled the registration of the assessee. Against this order the assessee filed writ petition before the High Court. The writ petition was a single judge bench of the High Court. Against the order of single judge, the aseesee filed an appeal before the Division Bench of the High Court. The High Court left it open to the authorities to take action under the provisions of law in case there are any irregularities or any illegal act by the assessee. The tribunal held that the Commissioner would have to ascertain the nature of the case filed against the assessee and if these cases had an impact on cancellation of registration such factors were to be considered. The tribunal was legally justified in setting aside the order of Commissioner cancelling the registration.

 

CIT Vs Emmanuel Bible Institute Samiti.

 

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