SATISH CHANDRA,J. - (1.) HEARD Sri A.M. Tripathi, learned Counsel for the petitioner and Sri D.D. Chopra, learned Counsel for the respondents.
(2.) THE present writ petition has been preferred against the impugned order dt. 9th March, 2004, passed by the CIT under Section 12A of the IT Act, 1961, where he has cancelled the registration granted earlier on 1st April, 1999, for being a charitable institution. Brief facts giving rise to the present writ petition, are that the petitioner is a society registered under the Societies Registration Act. 1860, bearing registration No. 290 of 1995. The petitioner, hereinafter known as the assessee, has applied for registration under Section 12A of the IT Act being a charitable institution. The opposite parties have granted registration on 1st April, 1999. Further, the exemption was also granted under Section 80G of the IT Act on 10th May, 1999.
(3.) A survey was conducted at the business premises of the assessee under Section 133A of the Act on 20th Sept., 2002, wherein documents were impounded. During the course of survey, the statement of Sri Ajit Pal Chaudhary, the president of the society, was also recorded. On the basis of the information, it was felt by the opposite parties that the society was being run for the purposes of profit and that the president and its family members were also obtaining benefits from it. Therefore, after serving a notice by the impugned order dt. 9th March, 2004, the earlier registration granted under Section 12A of the Act was cancelled. The assessment years in this writ petition are involved 2000 -01 and 2001 -02. Being aggrieved with the impugned order, the petitioner has filed the present writ petition.;