That there is a trust under the name and style of Income Tax Bar Association,

having its registered office at Income tax building, near bhainsali Ground
Meerut Cantt. The said trust was constituted with the aim and object to work
for the welfare of the Advocates, Charted accountants, and Income Tax
practitioners. Copy of trust deed

Income Tax Bar Association, Meerut is a recognized/affiliated Bar Association

with the Income-tax Department since 1951. There are more than 200
members of the Association as on date. The members of the Income-tax Bar
Association are a blend of practicing Advocates, Chartered Accountants and
ITPs.

That since the income tax Bar Association is engaged in various kind of works
related to income Tax, a room/space has been allotted to the income tax Bar
Association in the form of bar room within the premises of Aayakar Bhawan,
Meerut by the Income Tax Department, Meerut for the working convenience of
the practicing members of the bar association and income tax assesses for
more than 7 decades now.

That the allotment of Bar room space in the premises of Aayakar Bhawan,
Meerut to the Income Tax Bar Association Meerut has been made by the
Income Tax Department from time to time and the last allotment of additional
space was done on 17.07.2009 by the commissioner of Income Tax Meerut.
Copy of allotment letter

That Income Tax Bar Association is working in the premises of Aaykar Bhavan
Meerut for more than 7 decades without any inconvenience caused by the
others but all of a sudden, one ex member of the association Sri Anupam
Sharma, due to being expelled from the association, having some personal
grudges, raised a complaint before respondent no. 2 against the allotment of
bar room/space to the advocate Bar Association misinterpreting the
recommendation made by the Laroya committee.
That Respondent no. 2 taking cognizance on the complaint made by the shri
Anupam Sharma issued a letter to the petitioner vide letter dated 08.03.2022
whereby respondent no.2 sought explanation regarding the allotment of 115
square metre bar room and regarding tyeoffice address of the association.

Dot on 21.03.2022 responding number 2 by means of letter dated requested

the petitioner to change the office address given by the association in the trust
deed.