- (1.) IN Writ Tax No. 213 of 2012, the petitioner has prayed for writ, order or direction in the nature of certiorari to quash the order dated 30.12.2011 (Annexure No.15) passed by the Assistant Commissioner Income Tax, Range -I, Kanpur (hereinafter referred to as 'ACIT'), under Section 142(2A) of the Income Tax Act, 1961 ( hereinafter refereed to as the 'Act') for carrying out special audit of their books of account; and the order of approval dated 29.12.2011 (Annexure No. 17) passed by the Chief Commissioner Income Tax, Kanpur (hereinafter referred to as 'CCIT'). Likewise in Writ Petition No. 214 of 2012, the petitioner has prayed for a writ, order or direction in the nature of certiorari to quash the order dated 30.12.2011 ( Anenxure No.13) passed by the ACIT under Section 142(2A) of the Act and the order of approval dated 29.12.2011(Annexure No. 15) passed by the CCIT. Since the facts of both the writ petitions and controversy involved are common and as such both the writ petitions are being decided together.
(2.) BRIEFLY stated the facts of the present case are that the petitioner of Writ Tax No. 213 of 2012 is a Society ( hereinafter referred to as 'Society No.1') registered under Section 12A of the Act. It runs a college known as "Helizer Borden Inter College, Panki, Kanpur" and an Engineering Institute known as "Bhabha Institute of Technology at Anoha, Rashoolabad, Kanpur Dehat". The petitioner of Writ Tax No. 214 of 2012 is also a society ( hereinafter referred to as 'Society No.2'). It runs an institution known as "Navudai Shiksha Sansthan Awam Jan Kalyan Sewa Samiti" and an engineering institute known as "Bhabha College of Engineering" at Anobha, Rashoolabad, Kanpur Dehat. There is yet another society belonging to the same group and known as "Abhinav Shikshan Awam Jan Kalyan Sewa Samiti" ( hereinafter referred as to 'Society No.3') which runs an engineering institute known as "Bhabha Institute of Science Technology at Anoha, Rashoolabad, Kanpur Dehat"
(3.) IN paragraph nos. 8, 9 and 10 of the writ petition, it is alleged that all the aforesaid three societies have similar objects and are separate entities as they are separately registered under the Societies Registration Act, 1860. All the three societies were independently filing their return of income and were assessed to tax accordingly. While Society No.1 was granted registration under Section 12A of the Act on 11.4.2007, the registration of Society No.2 and 3 was refused by the Commissioner of Income Tax -I, Kanpur vide order dated 26.3.2009, against which the Society No. 2 and 3 filed appeals before the Income Tax Appellate Tribunal, Lucknow which were allowed vide order dated 13.4.2010 ( Annexure No.1 of Writ Tax No. 214 of 2012). It is stated that the department has filed an appeal against the said order. On 3.3.2009, a survey under Section 133 A of the Act was carried out at the premises of all the aforementioned three engineering college as well as their offices. Statements of various persons including member of the society Sri Gaurav Singh was recorded and certain books of account and computer hard disk etc. were impounded. The petitioners were unable to reconcile the discrepancies found during the course of survey. They also could not produce the regular books of account and vouchers for the F.Y.2008 -09 corresponding to the Assessment Year 2009 -2010.;