TMI Blog2022 (1) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... on 12AA[3] of the Act ? - Whether the Commissioner of Income Tax, Central-III, Kolkata could have cancelled the registration granted to the appellant trust u/s 12AA on 31.10.2005 on grounds which were not contained in the show cause notice dated 30.12.2008? - HELD THAT:- The assessee stated that all the activities of the trust are in accordance with the objects of the trust as mentioned in the dee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . - ITA/270/2009 IA NO: GA/1/2009, (Old No.GA/2658/2009) - - - Dated:- 17-1-2022 - THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA For the Appellant: Mr. Radha Mohan Roy, Adv., For the Respondent : Mr. J. P. Khaitan, Sr. Adv., Mr. S. Kejriwal, Adv., Ms. Swapna Das, Adv., ORDER T.S. SIVAGNANAM, J. : This application has been filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... substantial questions of law for our consideration. a. Whether on the facts and in the circumstances of the case the Income Tax Appellate Tribunal was justified in holding that no proper opportunity was afforded to the assessee as required under section 12AA[3] of the Act ? b. Whether on the facts and in the circumstances of the case the Income Tax Appellate Tribunal was justified in holding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the assessment year 2006-07 found that the assessee trust has accepted donation amounting to ₹ 25,000/- which has been shown as box collection. The Commissioner was of the opinion that this donation is an anonymous donation within the meaning of Section 115BBC of the Act. Therefore, the assessee trust was called upon to show cause as to why the registration could not be cancelled on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account certain issues which were not subject matter of the allegations in the show cause notice. The question was whether the Commissioner could have done so. In our considered view, the Tribunal rightly took note of the facts and pointed out that the Commissioner exceeded his jurisdiction by making certain observations, which were not subject matter of allegations in the show cause notice. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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