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2013 (3) TMI 249

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..... itioner institution was enjoying the benefit of Section 80(G) but because of the lapse on the part of the some employees of the petitioner institution, aforesaid exemption has been refused, in the interest of justice one more opportunity is to be allowed to the petitioner to furnish all the informations within a period of 30 days from today as agreed by the parties. So far as the consideration of the Book 'Sikh Ethos' in the impugned order is concerned, petitioner may explain its status that it is a charitable institution, notwithstanding the fact that some opinion has been expressed by the author of the book. - W.P. No. 2315 of 2001 - - - Dated:- 5-2-2013 - Krishn Kumar Lahoti And M. A. Siddiqui,JJ. Shri Mukesh Agrawal, Counsel .....

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..... er is ready to submit all the information as was required by the Commissioner on 13.12.2000 and any other information as may be directed by the Commissioner, Income Tax. So far as the earlier lapse is concerned, it is submitted that the entire staff of the petitioner institution was busy in the examination work so on 8.3.2001 when the examinations were going on, such information could not be furnished, resulting an order jeopardizing the interest of the petitioner. It is submitted that one more opportunity be allowed to the petitioner in this regard. Shri Lal, learned counsel appearing for the respondents opposed the prayer and submitted that inspite of getting 5 adjournments, the information was not furnished so no such benevolence be .....

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..... d for furnishing the information. From the perusal of the aforesaid, it appears that such information was required to be furnished by the petitioner, as the staff of the petitioner was busy in the examination work, petitioner institution had sought such time, but it was denied. Though on earlier occasions, five opportunities were allowed to the petitioner and petitioner was under an obligation to furnish such information but looking to the fact that before the impugned order, the petitioner institution was enjoying the benefit of Section 80(G) of the Income Tax but because of the lapse on the part of the some employees of the petitioner institution, aforesaid exemption has been refused, in the interest of justice we allow one more opportuni .....

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