9911796707
TMI Blog2024 (6) TMI 1232X X X X Extracts X X X X X X X X Extracts X X X X ..... me to time notices were sent to the petitioner and at the time of sanction of map, the petitioner Society was not accorded exemption under Section 12A and 80G HELD THAT:- It is not in dispute that at the time of sanction of map, the applications of the petitioner Society for registration under Section 12-A and 80-G of the Act, 1961 were pending for approval and the same was approved by the SDA on 17.11.2014. Thereafter, CIT (Exemption), Lucknow had accorded exemption to the petitioner Society under Sections 12-A and 80G of the Act, 1961 on 29.03.2016 with effect from 01.04.2014. The Government order dated 19.10.2002 provides that the religious institutions, which work for public and charitable purpose without earning any profit or loss and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 226 of Constitution of India seeking following reliefs:- a. Issue a writ order or direction in the nature of certiorari quashing the demand notice dated 05.08.2022 (Annexure No.9 to the writ petition) and consequential order dated 17.08.2023 (Annexure No.11 to the writ petition) passed by the respondent no.3. b. Issue a writ, order or direction in the nature of mandamus directing the respondent nos.2 and 3 not to demand any charge and the interest thereupon from the petitioner in pursuance of process fee for approval of map etc. and refund the amount deposited by the petitioner under protest on 10.11.2014 and 05.05.2017, in pursuance of 'Uttar Pradesh Nagar Yojana Aur Vikas (Vikas Shulk Ka Nirdharan, Udgrahan Evam Sanghran) Niyamavali, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... haran, Upgrahan Evam Sangrahan) Niyamavali, 2014 (in short, Niyamavali, 2014), which was gazetted and notified on 17.11.2014. In view of the Niyamavali, 2014, a circular/notification was issued on 18.07.2016, which provides that in view of Niyamavali, 2014, the buildings, which are used for the purpose of charitable, spiritual/religious institution, charitable institutions for the benefit of general public, which have been specified in the Circular, would be exempted from development charge, which is normally charged by the Development Authorities under the Act, 1973. The petitioner Society applied for construction of temple and cremation site before the Saharanpur Development Authority (in short, SDA) and the same was approved by the SDA o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an application for sanction of plan, even on the said stage the application for exemption under the Act, 1961 was pending consideration. Later on, the same was accorded by the Income Tax Department on 29.03.2016 but the same was effective w.e.f. 01.04.2014. He further apprised to the Court that the authority had restrained the petitioner Society not to raise any construction, even though the map was sanctioned. In most arbitrary manner, they have issued the demand notice and in protest the petitioner Society had initially deposited an amount of Rs. 21,45,000/- on 10.11.2014 and further it had deposited Rs. 5,00,000/- on 05.05.2017 (total Rs. 26,45,000/-). He has also placed reliance on the Government order dated 21.05.1998 and the subsequen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and therefore, no exemption is to be accorded to the petitioner. Moreover, the Society had accepted the demand raised by the SDA at the time of sanction of plan on 17.11.2014 and therefore, no benefit is to be extended in favour of the Society. At the relevant point of time, no such exemption was available to the Society. Even from time to time notices were sent to the Society but till date no satisfactory response has been filed and rightly the impugned notices have been issued, which are fully sustainable in the eyes of law and are liable to be upheld by this Court. 8. Heard rival submissions and perused the record. 9. We find that the petitioner, which is a charitable society, applied for sanction of map for construction of temple and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f sanction of map, the applications of the petitioner Society for registration under Section 12-A and 80-G of the Act, 1961 were pending for approval and the same was approved by the SDA on 17.11.2014. Thereafter, the Commissioner of Income Tax (Exemption), Lucknow had accorded exemption to the petitioner Society under Sections 12-A and 80G of the Act, 1961 on 29.03.2016 with effect from 01.04.2014. The Government order dated 19.10.2002 provides that the religious institutions, which work for public and charitable purpose without earning any profit or loss and do not indulge in any business activity, are exempted from development charge etc. The subsequent Government order dated 19.10.2002 had amended the previous Government order dated dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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