9911796707
TMI Blog2023 (10) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... made out a case that the registration could not have been cancelled for years earlier than the period commencing from 28.05.2021. In the ordinary course, the registration granted to the petitioner on 28.05.2021, would have extended till Assessment Year (AY) 2006-07. The cancellation of registration would definitely entail a consequence, which would result in disabling the petitioner from accepting any contributions from domestic contributors. The petitioner is an organization which survives on contributions. The employees engaged by the petitioner and its work depend on the contributions that it receives. Therefore, the balance of convenience, as it stands, is in favour of the petitioner. Eligibility for interim relief - Insofar a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act ]. 4. Mr Arvind P. Datar, learned senior counsel, who appears on behalf of the petitioner, has made several submissions, both on merits as well as on jurisdiction. 4.1 It has been pointed out by Mr Datar that the petitioner organization has been in existence since 1973. 4.2 Mr Datar also has drawn our attention to the kind of work, in the space of policy and research, that the petitioner organization has carried out, in all these years. 4.3 This apart, closer to the merits of the matter and the issues concerning jurisdiction, Mr Datar also submit that principally, the following flaws are embedded in the impugned order: (i) Although the first (1st) Show Cause Notice [in short, SCN ] dated 22.12.2022 adverts to a survey ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that although the infractions committed in the earlier FYs have been taken into account, the impugned order ultimately bears down on the last surviving registration, which was accorded to the petitioner on 28.05.2021. Insofar as the earlier previous years are concerned, the consequences as mandated in law will follow automatically. 6. Mr Singh, on being queried, on instructions, does concede that the survey report has not been furnished to the petitioner up until today. 6.1 Likewise, insofar as an opportunity for cross-examination is concerned, Mr Singh once again states fairly that no such opportunity was given vis.-a-vis. persons whose statements were relied upon, while framing the impugned order. 6.2 Mr Singh confirms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner or Commissioner shall, (i) xxx xxx xxx (ii) pass an order in writing, cancelling the registration of such trust or institution, after affording a reasonable opportunity of being heard, for such previous year and all subsequent previous years, if he is satisfied that one or more specified violations have taken place; [Emphasis is ours] 9. This brings us to the issue, as to whether the balance of convenience is presently in favour of the petitioner, and would any irreparable harm be caused to the petitioner, if an interim order, as sought by the petitioner, is not granted. 10. The cancellation of registration would definitely entail a consequence, which would result in disabling the petitioner from accepting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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