ALLAHABAD AGRICULTURAL INSTITUTE, A DEEMED UNIVERSITY UNDER SECTION 3 Vs. UNION OF INDIA (UOI) THROUGH SECRETARY, MINISTRY OF FINANCE, GOVERNMENT OF INDIA,

JUDGEMENT

(1.) THE essential facts necessary for adjudication of this writ petition are that, on 16.8.1975, the petitioner No. 1 had obtained registration under Section 12A of the Income Tax Act, 1961 (hereinafter called the Act for brevity) on the basis of a memorandum of association of the petitioner -society, which contained six objects, detailed in paragraph No. 3 of the show -cause notice dated 8 12.2006 which was issued to the petitioner No. 1 by the Additional Commissioner of Income Tax, Range II, Allahabad (Annexure 4 to this writ petition).

(2.) THEREAFTER , with effect from 15.3.2000, the petitioner altered the objects in the memorandum and now after amendment there are in all 14 objects, which are referred to in paragraph No. 4 of the same show -cause notice dated 8.12.2006.

(3.) THE show -cause notice alleges that the petitioners have changed the objects of the society and have not obtained any fresh registration under Section 12A of the Act with regard to the changed objects and therefore it requires the petitioners to explain as to why it may not be inferred that the registration under Section 12A of the Act granted to the petitioners ceases to survive due to the said change in the objects and, consequently, why the benefit of Sections 11 and 12 of the Act be not denied to them, which has been claimed in their return of income.