The assessee filed the writ petition to quash the assessment order. dismissing the writ petition, the court held that  the earlier return filed relatable to the first permanent account number issued, was as a firm, and not as an association of persons.  In the assessment year 2015-16, the assessee filed a fresh application for registering the same institution as a charitable institution under section 12AA of the Act, without surrendering the earlier permanent account number issued in the very same name. This was to avail of the benefit of section 12AA.Court held that   the assessee was guilty of misrepresentation and even fraud ; prima facie, from the disclosed facts. (AY.2017-18)