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2013 (6) TMI 165 - ALLAHABAD HIGH COURTRenewal of extension under section 80-G rejected - petitioner-Trust claims to be running a public charitable Homoeopathic dispensary - Held that:- A cogent and categorical finding has been recorded in the impugned order that although huge amount has been received as donation by the Trust during the previous years, but amount spent for the charitable purpose is merely an eye wash. The claim of the assessee that building constructed by it is for running a charitable hospital has been found to be incorrect as it failed to produce the sanctioned plan and other documents to prove the nature and user of the building constructed by it. Letting out of IIIrd floor of the said building to another company for commercial purpose rather goes to support that what has been constructed is not a hospital but a commercial property. In such circumstances, no fault can be found with the order of the CIT refusing to extend exemption under section 80-G of the Act. Challenge the notice u/s 12A (3)- Held that:- Suffice it to say that it is merely a show cause notice and challenge to it at this stage is premature. It is open to the petitioner to file its reply to the show cause notice against purposed action before the CIT and in such proceedings it is open to the petitioner to produce all such evidence which may justify its claim for continuation of its registration as a charitable institution. See Madhya Pradesh Madhyan Vs. CIT.(2002 (2) TMI 56 - MADHYA PRADESH High Court) - writ petition is dismissed with liberty to the petitioner to file its reply to the show cause notice.
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