TMI Blog2022 (6) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... ndicate that the petitioner is well aware of the fact that the petitioner was not entitled to claim exemption under Sections 11 and 12 of the Income Tax Act, 1961, once the registration under Section 12A of the Act had been cancelled on 30.12.2010. The Tribunal has also affirmed the views and therefore, the petitioner is in appeal. As on date, the petitioner is not entitled to claim exemption as a charitable institution. Therefore, while filing the successive returns under Section 139 of the said Act, the petitioner has to arrived at the correct taxable income and pay the tax thereon. Even if the petitioner wants to claim exemption, it is for the petitioner to have arrived at the correct tax that was payable by the petitioner as ordinary ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2016-2017 W.P.(MD) No.6213 of 2022 25.03.2022 2011-2012 W.P.(MD) No.6214 of 2022 26.03.2022 2013-2014 W.P.(MD) No.6215 of 2022 25.03.2022 2014-2015 2.In W.P.(MD) No.5876 of 2022, the petitioner has challenged the impugned notice dated 30.12.2018 issued under Section 274 r/w Section 271 (1) (C) of the Act. Earlier, the petitioner had also challenged the impugned notices issued in respect of the assessment years 2011-2012, 2013-2014 and 2014-2015 in W.P.(MD) Nos.5873 to 5875 of 2022. As orders under Section 271 (1) (C) of the Act w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 05.08.2016, which is reported in (2016) 73 taxmann.com 248 (SC) . 5.It is further submitted that the petitioner is a charitable institution and is engaged in charitable activity and therefore, neither there was furnishing of any inaccurate details or concealment of any income. That apart, it is submitted that after the assessment orders were passed, the petitioner has also paid the tax due and no prejudice would be caused to the income tax Department, even if the proceedings are deferred as the petitioner's appeal in TCA.No.227 of 2011 against the order of the Tribunal rejecting/canceling the registration under Section 12A of the Act is pending before this Court and since the appeals filed against the respective assessment orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the notices issued to the petitioner were vague and were therefore liable to be withdrawn in the light of the decisions of the Karnataka High Court cited supra . 9.Opposing the prayer, the learned Senior Standing Counsel for the respondent submits that these writ petitions are liable to be dismissed. It is further submitted that W.P.(MD) No.5876 of 2022 is premature and is therefore liable to be dismissed. The learned Senior Standing Counsel for the respondent further submits that the issue is not only covered against the respondent by the decision of the Division Bench of this Court in the Gangotri Textiles's case (referred supra) but also the decision of this Court in the Sundaram Finance's case , wherein the two de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the tax amount paid much later after the assessment order came to be passed. It is therefore submitted that the writ petitions are devoid of merits. 12.I have heard the arguments advanced by the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent. 13.The impugned notices have been issued under Section 271 (1) (c) of the Income Tax Act, 1961. The said Section empowers that if the Assessing Officer or the Commissioner (Appeals) or the Principal Commissioner or Commissioner in the course of any proceedings under this Act, is satisfied that any person has concealed the particulars of his income or has furnished inaccurate particulars of such income, he may direct such person to pay penalty. Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l has also affirmed the views and therefore, the petitioner is in appeal. As on date, the petitioner is not entitled to claim exemption as a charitable institution. Therefore, while filing the successive returns under Section 139 of the said Act, the petitioner has to arrived at the correct taxable income and pay the tax thereon. Even if the petitioner wants to claim exemption, it is for the petitioner to have arrived at the correct tax that was payable by the petitioner as ordinary tax assessee, who does not enjoy the exemption and file returns. 17.Considering the above, I am of the view that the petitioner was well aware of the fact that this is the case of filling of inaccurate particulars in the returns and the petitioner has also re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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