Calcutta High Court
Commissioner Of Income Tax (Exemption) vs Mitra Parishad on 18 January, 2022
Author: T.S.Sivagnanam
Bench: T.S.Sivagnanam, Hiranmay Bhattacharyya
OD - 20
IA GA 2 of 2018
(Old GA 805 of 2018)
ITAT 91 of 2018
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION (INCOME TAX)
ORIGINAL SIDE
COMMISSIONER OF INCOME TAX (EXEMPTION)
VERSUS
MITRA PARISHAD
BEFORE:
The Hon'ble JUSTICE T.S.SIVAGNANAM
AND
The Hon'ble JUSTICE HIRANMAY BHATTACHARYYA
Date: 18th January, 2022
Appearance :
Mr. P.K. Bhowmick, Adv.,
for the appellant.
Mr. S.M. Surana, Adv.,
for the respondent.
The Court: We have heard Mr. P. K. Bhowmick, learned standing counsel appearing for the appellant/revenue and Mr. S.M. Surana, learned counsel appearing for the respondent/assessee.
The appeal is admitted and will be heard on the following substantial questions of law:
(i) Whether on the facts and circumstances of the case and in law, the Learned Tribunal is right in quashing the order for cancellation of registration under Section 2 12AA(3) of the Income Tax Act, 1961 based on money laundering activities carried out by the assessee trust with Herbicure Health Care Bio Herbal Research Foundation ignoring that such activities have been established in other similar case?
(ii) Whether on the facts and circumstances of the case and in law, the Learned Tribunal is right in quashing the order on the basis of perceived procedural lapses ignoring truthfulness of fact?
(iii) Whether on the facts and circumstances of the case and in law, the Learned Tribunal is perverse in law in holding that there is no allegations in the impugned order nor finding that the activities of the trust are not genuine or that activities are not being carried out in accordance with the object of the trust particularly when the Commissioner of Income Tax (Exemption) has already given a finding that the activities of the trust are non-
genuine?
Mr. S.M. Surana, learned counsel accepts the notice on behalf of the respondent. Since the respondent is represented by their learned counsel, service of notice of appeal on the respondent is dispensed with.
Since we are inclined to hear the appeal at an early date, we direct the respondent/assessee to file requisite number 3 of informal paper books containing all relevant documents which were placed before the Tribunal within two weeks from date by serving advance copies thereon on the learned counsel for the appellant/revenue.
Settlement of index and all other formalities are dispensed with.
List the appeal (ITAT/91/2018) on 1st March, 2022. The question of granting stay of the order passed by the Tribunal does not arise at this stage. Therefore, the application for stay (IA No.GA/2/2018) stands closed.
(T.S.SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA,J.) s.das/s.chandra