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TMI Blog2022 (11) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal by the assessee is preferred against the order of the ld. CIT(E) - Delhi dated 22.03.2021 by which the CIT(E) cancelled the registration of the assessee u/s 12AA(3) of the Income-tax Act, 1961 [hereinafter referred to as 'The Act']. 2. The grievances of the assessee read as under: 1. That order of CIT(E), Delhi dated 22.03.2021 under section 12AA(3) / section 12AA(4) rejecting appellant's Application No. CIT(EXEMPTION), DELHI/2020-21/12AA/11940 is perverse, bad in law and void ab-initio. 2. On the facts and circumstances of the case and in law, the CIT(E) Delhi erred in cancelling/withdrawing the registration already granted u/s 12A with retrospectively from A.Y. 2016-17 on the alleged grounds that the activities carried on by the Appellant are not genuine and are not in accordance with the objects of the assessee. 3. Whether on the facts and circumstances of the case and in law, the CIT(E) Delhi erred in cancelling/withdrawing the registration already granted u/s 12A with retrospectively from A.Y. 2016- 17 on the alleged ground that the assessee society has applied the benefits of society to one particular religious community in violation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and frivolous cooked up news reports and channel footages, while taking decision of cancellation of 12A registration granted to the appellant once vide Registration No. P-1589648 dated 28.08.2012 under Income Tax Act, 1961. 12. The CIT(E) Delhi, ought to have been reckoned the Philanthropic activities, helping needy, supporting the whole country in devastation, cremation of pandemic dead bodies and such type of humanitarian services provided by the appellant since inception, while cancelling already granted 12A registration vide Registration No. P-1589648 dated 28.08.2012 under Income Tax Act, 1961. 13. Whether the registration of a society once done is a fait accompli and the Assessing Officer cannot thereafter make further probe into the objects of the society and send proposal for cancellation of registration under section 12AA to CIT(E) Delhi ? 14. The Appellant craves leave to add, to amend, to alter and/or to delete all or any of the above grounds of appeal. 3. This appeal was first listed before us on 10.08.2022, on which date none appeared on behalf of the assessee and the appeal was adjourned with a direction to issue fresh notice. 4. A fresh n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r totalitarianism. 17. To do all such other lawful acts, deeds and thing as are incidental or conductive to the attainment of the above objects or any them 8. A perusal of the aforestated objects show that the assessee society is created to promote national integration, communal amity and social harmony and uphold the democratic set up, secular order and rule of law in the country. There are in total 17 objects mentioned in the Memorandum of Association. The Ministry of Home Affairs, vide Notification dated 27.09.2022 published in the Gazette of India dated 28.09.2022, inter alia, notified as under: And Whereas, the Central Government is of the opinion that it is necessary to exercise its powers under sub-section (1) of section 3 of the Unlawful Activities (Prevention) Act, 1967, (37 of 1967) (hereinafter referred to as the Act) in view of the above stated reasons, which is substantiated by the following facts; namely, (i) the PFI is involved in several criminal and terror cases and shows sheer disrespect towards the constitutional authority of the country and with funds and ideological support from outside it has become a major threat to internal security of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 12A or 12AA of the Income Tax Act, 1961 (43 of 1961). The Income Tax Department also cancelled the registration granted to Rehab India Foundation under section 12A or section 12AA of the Income Tax Act, 1961, (vii) the State Governments of Uttar Pradesh, Karnataka and Gujarat have recommended to ban PFI. And Whereas, the PFI and its associates or affiliates or fronts have been involved in the violent terrorist activities with an intent to create a reign of terror in the country, thereby endangering the security and public order of the state, and the anti-national activities of PFI disrespect and disregard the constitutional authority and sovereignty of the state and hence an immediate and prompt action is required against the organisation; And Whereas, the Central Government is of the opinion that if there is no immediate curb or control of unlawful activities of the PFI and its associates or affiliates or fronts, the PFI and its associates or affiliates or fronts, will use this opportunity to (i) continue its subversive activities, thereby disturbing public order and undermining the constitutional set up of the country; (ii) encourage an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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