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2023 (1) TMI 228

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..... sentatives to present the petitioner s case. For this purpose, the authorized representatives of the petitioner will appear before the CIT (Exemption) Delhi on 06.01.2023 at 11 AM. CIT (Exemption), Delhi will give due opportunity to the authorized representative of the petitioner to place on record the relevant document/material and thereafter, will pass a speaking order. In case the order passed by the CIT (Exemption) Delhi is adverse to the interests of the petitioner, the petitioner will have liberty to assail the same, albeit, as per law. - W.P.(C) 16681/2022 & CM APPL. 52554/2022 - - - Dated:- 16-12-2022 - HON'BLE MR JUSTICE RAJIV SHAKDHER AND HON'BLE MS JUSTICE TARA VITASTA GANJU Petitioner Through: Mr Ajay Vohr .....

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..... 10.2022 was issued by the CIT(Exemption), which raised queries, to which a response was furnished by the petitioner, on 21.10.2022. 4. We are told, that notices were also issued on 01.11.2022 and 11.11.2022. 4.1 These notices were replied to by the petitioner on 18.11.2022. 5. In the interregnum, an assessment order under Section 143(3) of the Act was passed concerning Assessment Year (AY) 2020-2021. 5.1 This assessment order was framed on 26.09.2022. [See Annexure-P9 appended on page 167 of the case file]. 5.2 A perusal of the said order shows, that notice under Section 142(1) of the Act along with a detailed questionnaire was issued on 29.10.2021. 5.3 It also appears, that while framing the assessment order, .....

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..... behalf of the respondent, indicated to us that he will return with instructions. 2.1 In this context, we had observed that in case instructions are received to resist the writ petition, a counter-affidavit will be filed before the next date of hearing i.e.,16.12.2022. 2.2. Although, a counter-affidavit has not been filed, Mr Maratha says that he has received the following instructions: i. Via the impugned order, only the petitioner s application in Form 10AB has been rejected. The petitioner s existing registration under Section 12A and Section 80G of the of the Income Tax Act, 1961 [in short Act ] is operable as on date. ii. There was no violation of principles of natural justice while passing the impugned order dated 28. .....

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..... ed representatives of the petitioner will appear before the CIT (Exemption) Delhi on 06.01.2023 at 11 AM. 6.1. CIT (Exemption), Delhi will give due opportunity to the authorized representative of the petitioner to place on record the relevant document/material and thereafter, will pass a speaking order. 6.2. In case the order passed by the CIT (Exemption) Delhi is adverse to the interests of the petitioner, the petitioner will have liberty to assail the same, albeit, as per law. 6.3. If for any reason, the aforementioned date is not convenient to CIT (Exemption) Delhi, he/she will fix another date, which would be proximate to the date given above. 7. Accordingly, the writ petition is disposed of in the aforesaid terms. - - .....

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