Indian Kanoon - Search engine for Indian Law

bank account of the assessee trust. It was brought to the knowledge of the Ld CIT(E) that the said trustee Mr. Sanganeria has passed away in August, 2013 and after his demise the assessee trust and the surviving trustees informed the Ld CIT(E) their helplessness in explaining the exact modalities followed by the assessee trust at the time of acceptance of the donation from SFWHP. It was brought to the knowledge of the Ld CIT(E) that the EOW questioned the trustee about the utilisation of the donated funds and it was explained to the satisfaction of the investigation officer with proof that the donations received from SFWHP was utilized only for meeting its charitable objects. After the trustee's statement was recorded by EOW in December, 2013, no criminal charges were framed nor any penal action was instituted by EOW against the assessee trust or its trustees on the basis of complaints lodged by SFWHP. The Ld AR, therefore, vehemently argued that when the EOW had already conducted investigation and enquiry in 2013 but did not find any substance in the charges leveled against the assessee till 2016, the Ld CIT(E) based only on the letters written by SFWHP could not withdraw the registration granted to it by passing order u/s. 12AA(3) of the Act. The Ld. AR urged that since the complaints lodged by the SFWHP including FIR were criminal in nature, before drawing adverse inference it was necessary for the Ld CIT(E) to provide the assessee report of the Investigating Authority which indicted the assessee of committing financial irregularity or fraud. In the aforesaid background, the assessee requested the Ld CIT(E) to furnish specific information and grant opportunity of examining the persons set out in its letter. The relevant part of the assessee's letter dated 29.07.2016 is reproduced below: