The registration of the Trust was cancelled in the year 2010. The Tribunal affirmed the order of cancellation and the appeal against the said order is pending before the High Court. The Assessing Officer issued show cause notice u/s. 271(1)(c), read with section 274 of the Act. The assessee filed writ petitions challenging the said notices. Dismissing the petitions the Court held that the assessee has to wait for the orders to be passed in the penalty notices. Considering the fact that the assessee had paid disputed tax  the NFAC is directed to consider to grant waiver under section 220(6) of the Act.  The writ petitions dismissed. In case the orders are passed against the assessee the assessee is directed to avail the alternative remedy of appeal. Refer Order of Tribunal in Aurolab Trust v.  CIT (2011) 12 ITR 74 (Chennai)(Trib.). (AY. 2011-12, 2013-14, 2014-15, 2016-17)