Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2013 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (6) TMI 67 - HC - Income TaxReassessment - charitable trust - registration u/s 12A - Held that:- It is shocking to note that the Commissioner of Income Tax, Muzaffarnagar who passed the order has dropped the proceedings for cancellation of registration without assigning any reason. The order being bereft of any reason cannot be treated an order in the eyes of law. One fails to understand what impelled him to do so. It is a case where the then AO, Add. CIT - CIT, Muzaffarnagar have abdicated their duties. - The Court in the exercise of supervisory jurisdiction under Articles 226 and 227 of the Constitution of India cannot be a mute spectator. Such actions on the part of the department not only bring disrepute to the department but also encourages the dishonest assessees and promotes the nefarious activities which not only causes loss to revenue but also promotes dishonestly. An honest tax payer feels cheated. Let the matter be examined by the Chief Commissioner of Income Tax and appropriate departmental proceedings may be taken out against the erring officials. Order of Commissioner dropping proceeding under section 12AA (3), being bereft of reasons, is no order in the eyes of law and therefore it is liable to be ignored. The Commissioner of Income Tax is directed to pass fresh reasoned order after hearing the petitioner. - writ petition dismissed with cost of Rs.10,000/- payable by the petitioner within a period of one month. - Decided against the assessee.
|