Case Law Details
Enviornics Trust Vs DCIT (Delhi High Court)
The Delhi High Court recently delivered a judgment in the case of Enviornics Trust versus the Deputy Commissioner of Income Tax (DCIT). The case revolves around the cancellation of registration under Sections 12A, 12AA, and 12AB of the Income Tax Act, 1961. The High Court dismissed the writ filed by Enviornics Trust, citing the suppression of material facts by the appellant.
Background of the Case:
Enviornics Trust, a registered trust engaged in research and development of environmental issues and human behavior, challenged the order dated 19.04.2023 issued by the Revenue Department under Section 148A(d) of the Income Tax Act. The order was based on a show cause notice (SCN) dated 29.03.2023 and a reassessment notice dated 19.04.2023, collectively referred to as the “Impugned Proceedings.”
The petitioner argued that it had been conducting impactful work in ecological and environmental conservation. However, the Revenue Department, during a survey on 07.09.2022, allegedly conducted a roving enquiry against the trust, seizing financial documents and mobile phones. Subsequently, the petitioner received a letter from the Ministry of Home Affairs seeking information on foreign contributions.
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