MICHAELS EDUCATIONAL ASSOCIATION Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This Miscellaneous Appeal filed under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') is directed against the order dated 22.07.2015 passed by the Income Tax Appellate Tribunal, Patna Bench, Patna in Appeal Case No. ITA No. 141/Pat/2012, whereby the appeal of the appellant has been dismissed and the order passed by the Commissioner of Income Tax I, Patna dated 28.06.2012 whereby the registration of the appellant under Section 12AA of 'the Act' has been cancelled, has been confirmed.

(2.) Facts of the case leading to the impugned orders briefly stated is that the appellant is an educational institution registered under the Societies Registration Act 1860 running in the name and style of St. Michael's High School. The educational activities of the appellant are regulated under the memorandum of association as well as the rules and regulations framed there under and it is bearing consideration of the avowed object for which the institution was set up that the appellant was granted registration under Section 12AA of 'the Act' bearing registration no. 7/84-85 on 26.04.1985 by the respondent Commissioner. The copies of the memorandum of association as well as the rules and regulations framed by the institution together with the registration so granted under Section 12AA of 'the Act' are enclosed at Annexures 1 and 2 respectively to the appeal. It is after a lapse of more than 26 years that the appellant institution was served with a show cause notice issued from the office of the Commissioner of Income Tax I, Patna which is dated 09.08.2011 putting the appellant on show cause as to why his registration under section 12AA be not cancelled. The notice dated 09.08.2011 is issued by the Commissioner of Income Tax I, Patna in purported exercise of powers vested under Section 12AA (3) of 'the Act' and is impugned at Annexure 3. The appellant filed an exhaustive reply to the notice, a copy of which is at Annexure 4 and which has been met by the order impugned dated 28.06.2012 of the Commissioner of Income Tax I, Patna whereby the registration of the appellant under Section 12AA has been cancelled in purported exercise of powers vested in the Commissioner of Income Tax under Section 12AA(3) of 'the Act' and which has been confirmed by the Tribunal when the appeal of the appellant bearing ITA no. 141/Pat/2012 was dismissed on 22.04.2015. It is feeling aggrieved by the said orders that the appellant is before this Court.

(3.) Mr. D.V. Pathy, learned counsel has appeared for the appellant while the department is represented by their Sr. Standing Counsel, Ms. Archana Sinha.