Case Law Details
1. This appeal by the Revenue is directed against the order dated 30th June, 2003 passed by the Income Tax Appellant Tribunal (‘ITAT’) in ITA No. 4650/Delhi/97 for the Assessment Year („AY‟) 1993- 94.
2. The background facts are that the Respondent/ Assessee filed an application on 23rd June, 1973 seeking registration under Section 12A of the Income Tax Act, 1961 (‘Act). Nearly 26 years thereafter, by an order dated 24th February 1999, registration was granted by the order of the Director of Income Tax (Exemptions) [‘DIT(E)’].
3. Meanwhile, on 10th December 1992, following the demolition of the Babri Masjid on 6th December 1992, the Ministry of Home Affairs (‘MHA’) issued a notification declaring the Respondent/ Assessee as an unlawful organisation under the Unlawful Activities (Prevention) Act, 1967 (‘UAPA’). The Tribunal constituted under the UAPA confirmed the ban by its order dated 4th June, 1993.
4. For the AY in question, i.e., AY 1993- 94, the last date for filing of the return was 10th October, 1993. However, the return could not be filed as all the accounts of the Assessee were seized soon after the ban under the UAPA was imposed. On account of the failure of the Assessee to file a return, a notice dated 30th March, 1994 was issued to it under Section 142(1) of the Act. On 29th December 1994, a part of the accounts seized by the authorities pursuant to the ban order were released to it. These were the accounts of only the Delhi unit of the Assessee.
5. On 14th January 1995, the Assessee was once again banned under the UAPA. On 28th June 1995, the Tribunal constituted under the UAPA held that the Assessee was not engaged in any unlawful activity and lifted the ban. This was followed by a fresh notice issued under Section 142(1) of the Act on 18th September, 1995.
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