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2023 (10) TMI 39 - DELHI HIGH COURTExemption u/s 11 - Cancellation of registration u/s 12A - whether or not there has been an infraction of well-established principles of natural justice and if at all, exercise of jurisdiction with material irregularity has occurred? - whether the balance of convenience is presently in favour of the petitioner, and would any irreparable harm be caused to the petitioner, if an interim order, as sought by the petitioner, is not granted. HELD THAT:- Prima facie, the petitioner has made out a case that the registration could not have been cancelled for years earlier than the period commencing from 28.05.2021. In the ordinary course, the registration granted to the petitioner on 28.05.2021, would have extended till Assessment Year (AY) 2006-07. The cancellation of registration would definitely entail a consequence, which would result in disabling the petitioner from accepting any contributions from domestic contributors. The petitioner is an organization which survives on contributions. The employees engaged by the petitioner and its work depend on the contributions that it receives. Therefore, the balance of convenience, as it stands, is in favour of the petitioner. Eligibility for interim relief - Insofar as this aspect is concerned, we can only say that the inability of the petitioner to accept donations may derail its programmes, which are in the pipeline. Thus, having an overall view of the matter, we are of the opinion that the petitioner has made a case for grant of interim stay and for further examination of the matter by the court. Accordingly, issue notice. List the matter on 30.11.2023. In the meanwhile, the operation of the impugned order shall remain stayed, subject to the petitioner maintaining a proper account of the contributions received by it, including the details of the contributors.
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