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TMI Blog2017 (10) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... to the reasonable assessment of the commissioner that the trust may be engaged in such activities and, as such, the activities of the trust may be found to be not genuine or such activities may be found not to be in conformity with the objects of the trust. The matter has been remanded before the appropriate commissioner, but only for the purpose of ascertaining whether the officials of the donor would stand by their statements in the wake of any cross-examination that they may have to face from the petitioner herein - appeal allowed by way of remand. - ITA No. 7 of 2017 And GA No. 2669 of 2017 - - - Dated:- 18-9-2017 - MR. SANJIB BANERJEE AND MR. ARIJIT BANERJEE, JJ. For The Appearance : Mr. N. K. Poddar, Sr. Adv., Mr. Vineet Ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matters for the assessees to be given opportunities to question or cross-examine the persons who alleged that the donations claimed to have been received by the assessees were bogus. However, the petitioner herein raises a larger question: the petitioner refers to Section 12AA(3) of the Act to say that a registration may be cancelled in terms of such provision if the principal commissioner or commissioner is satisfied that the activities of such trust or institution are not genuine or are not being carried out in accordance with the objects of the trust or institution, as the case may be The petitioner contends that neither condition was gone into by the department or by the relevant commissioner. The petitioner seeks to make a dist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order impugned dated April 10, 2017, the matter has been remanded before the appropriate commissioner, but only for the purpose of ascertaining whether the officials of the donor would stand by their statements in the wake of any cross-examination that they may have to face from the petitioner herein. But even if it is presumed that the representatives of the donor withstand the cross-examination and their statements are found to be unexceptionable, the solitary transaction may not demand that other activities of the trust, as being continued and disclosed to the department, would have to be wished away. Accordingly, since the evidence that was against the petitioner trust herein was limited to a solitary case, it does not appear that even ..... X X X X Extracts X X X X X X X X Extracts X X X X
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