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TMI Blog2022 (4) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... -2020 in the case of assessee referred in item No. 3 above. As the facts in all these cases are identical, they are being disposed-of by this common order. 2. Sri M.V. Siddharth, Advocate appeared on behalf of the assessee and Shri Shantham Bose, CIT-DR & Smt. J.M. Jamunna Devi, Sr. DR appeared on behalf of Revenue. 3. It was submitted by the Ld. AR that in case of Last Hour Ministry, the registration u/s. 12A was granted to the assessee on 21-02-2004. In the case of Love India Ministries the registration u/s. 12A was granted to the assessee on 07-09-1992. In the case of Ayana Charitable Trust, the registration u/s. 12A was granted to the assessee on 20-11-1980. In the case of Believers Eastern Church the registration u/s. 12A was granted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner has raised the following reasons: i. The trust/entities constituting are found to be not independent of one another; ii. The return of income filed by the trust/entities are incorrect and incomplete; iii. Expenses out of corpus funds have been claimed towards application; iv. Amounts set apart for specific purposes are found to have been indiscriminately and improperly used; v. Expenditures incurred have been determined to be not towards the objects of the trust; vi. Purchases of other trusts possessing immoveable properties; vii. Inflation of expenses; viii. Mis-use of trust properties; ix. Violation of Foreign Contribution (Regulation) Act, 2010 (FCRA) in obtaining funds; x. Claims of advances as expenses and app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the course of survey and the sworn statements, the registration had been rightly cancelled. It was the submission that the assessee had been given the opportunity to reply to the show cause notice but the assessee cannot hide behind the search action and it should not be permitted. It was the submission that the retraction of the statements recorded are only an afterthought and should not be given any credence. In respect of the 2nd proviso to Section 153A, it was the submission by the Ld. DR that it has nothing to do with the cancellation of the registration and what Section 153A provides for is that the assessment and re-assessment proceedings and pending proceedings shall get abated. It was the submission that the cancellation of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 12 do not apply. That order primarily has to be done by the AO, who is a quasi-judicial authority. This is because it is the AO, who makes the assessment after examining all the evidences after putting the assessee to show cause and it is that assessment order itself which becomes the subject matter of appeal at various stages which could result in the confirmation of the assessment, reduction or modifications of the additions made. The cancellation of registration without such an order is effectively precluding the AO to do the assessment in a free and fair manner. Admittedly, the Ld. CIT(E) is an Administrative Commissioner and once he gives a specific direction as he has made in the order cancelling the registration, the hands of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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