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TMI Blog2022 (11) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... which is now subject matter of a show cause proceeding and is pending before the Appellant herein in terms of order [ 2019 (7) TMI 1958 - MADRAS HIGH COURT] We are therefore inclined to dispose of this Appeal without answering the aforesaid substantial questions of law raised as a decision has to be taken on facts and law and by the Appellant whether the respondent assessee is entitled to regularisation under Section 12(A) (a) - We are therefore inclined to quash the impugned order passed by the Tribunal and remit the case to the Appellant for passing a fresh order on the application filed by the Respondent u/s 80 G after further order is passed in the show cause notice dated 21.07.2008 seeking to cancel registration granted to the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd indicates that during interregnum on 27.01.2008, notice was issued to the Respondent vide proceedings in C.No.80.G/2009-10/C.III to show cause as to why recognition granted under Section 12 (A) (a) of the Income Tax, 1961 should not be cancelled. The Respondent challenged the same and the consequential order which appears to have passed on 03.02.2010 vide Proceedings in C.C.No.80.G/2007-08/C.III dated 21.07.2008 in W.P.No.4071 of 2010. The said Writ Petition was disposed with the following observation: 2. The petitioner was granted time to file a written reply till 31.07.2008. Pursuant to the notice, the petitioner had given a representation dated 20.08.2008, seeking for various details and information, which according to the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cause Notice dated 21.07.2008, seeking for details and information required by them and on receipt of such an information, the respondent shall consider the same on its own merits and take necessary action. Such an exercise shall be made within a period of 30 days from the date of receipt of such additional reply of the petitioner. 3. On 05.10.2009, this Appeal was admitted on the following substantial questions of law: 1. Whether on the facts and circumstances of the case, the Tribunal was right in entertaining the appeal against the order of rejection u/s 80G read with Rule 11AA? 2. Whether the Tribunal was right in holding that the assessee society is entitled for approval u/s 80G with effect from 1.4.2008? 3. Whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pending before the Appellant herein in terms of order dated 12.07.2019 in W.P.No.4071 of 2010. 7. We are therefore inclined to dispose of this Appeal without answering the aforesaid substantial questions of law raised as a decision has to be taken on facts and law and by the Appellant whether the respondent assessee is entitled to regularisation under Section 12(A) (a) of the Income Tax Act 1961. We are therefore inclined to quash the impugned order passed by the Tribunal and remit the case to the Appellant for passing a fresh order on the application filed by the Respondent under Section 80 G of the Act after further order is passed in the show cause notice dated 21.07.2008 seeking to cancel registration granted to the petitioner under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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