AFR

Neutral Citation No. - 2023:AHC:227959-DB

IN THE HIGH COURT OF JUDICATURE AT ALLHABAD

Present:

The Hon’ble Justice Siddhartha Varma

The Hon’ble Justice Shekhar B. Saraf

WRIT TAX NO. 476 OF 2022

M/S MAA BHAGWATI SHIKSHA SAMITI

VS

COMMISSIONER OF INCOME TAX AND TWO OTHERS

For the Petitioner

Mr. Ashish Bansal, Advocate

Mr. Ashish Raj Shukla, Advocate

For the respondent

Last heard on : November 29, 2023

Judgment on : December 06, 2023

1.

Mr. Gaurav Mahajan, Advocate

Mr. Manu Ghildyal, Advocate

Mr. Praveen Kumar, Advocate

Heard learned counsel for the petitioner and learned Standing Counsel

for the Income Tax Department.

2.

The writ petition has been filed seeking the following reliefs:

a. stay the effect and operation and implementation of the notice

dated 31.03.2021 relating to assessment year 2013-14 issued by the

respondent no. 2 under Section 148 of the Income Tax Act on the

petitioner;

b. stay the effect and operation and implementation of the notice dted

13.01.2022 and 03.03.2022 issued under Section 142(1) of the Income

Tax Act and disposal letter dated 03.03.2022 issued by respondent no.

3 on the petitioner for making compliance;

c. restrain the respondent nos. 2 and 3/revenue authorities from

continuing the reassessment proceedings over the petitioner, else the

petitioner will suffer grave and irreparable loss and injury;

1

d. grant such other ad-interim ex-parte relief in terms of prayer (a)(b)

and (c) above.

3.

Learned counsel for the petitioner submitted that the petitioner is a

society created on 14.02.2006 and got itself registered with the Registrar of

Society, Uttar Pradesh under Societies Registration Act, 1860 bearing

registration no. 1398/2005-06 for carrying out charitable work by imparting

education through its institutions run by it. It had also the registered under

section 12A of the Act on 25.09.2008 by the CIT-1, Kanpur, vide certificate

of registration