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2017 (7) TMI 615 - ALLAHABAD HIGH COURTCancelling registration granted under Section 12AA(1)(b)(i) - Held that:- Out of five grounds in respect of ground no. 2 only Assessee's explanation has been accepted by CIT-II but rest four grounds have been upheld for passing order of cancellation of registration. No part of findings of CIT-II has been reversed by Tribunal. It has affirmed view taken by CIT-II but for the purpose of discussion has relied more on the findings of CIT-II with respect to ground no. 5. It is not a new ground as it is already part of ground no. 5 mentioned in show cause notice. The contention of learned counsel for appellant that Tribunal has made out a new case, we find unacceptable and contrary to record, hence it is rejected. So far as proposition of law that no new ground can be taken before Tribunal which is not part of show cause notice, in our view, is not at all applicable in the present case. Appellant has tried to make out a case which is not evident from record and in fact the ground which has been stressed by Tribunal in confirming order passed by CIT is part of ground no. 5 which is one of the four grounds on which registration was cancelled by CIT-II, hence neither the judgments relied by appellant, in our view, are applicable in the case in hand nor the same help appellant in any manner. So far as argument regarding observations made by Tribunal when application for registration was considered, we find has rightly been distinguished by Tribunal. When an order is to be passed on the basis of activities of Assessee having already taken and borne out from record, same have to be examined not on mere averments contained in Memorandum of Society but in the light of actual activities carried out by Society which was not the position when issue of grant of registration was to be considered. - Decided against Assessee.
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