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2019 (10) TMI 257 - ITAT VISAKHAPATNAMDeemed grant of registration u/sec 12A - non-consideration of the application for registration u/sec. 12A within the time fixed u/sec. 12AA(2) - application for grant of registration u/sec. 12A is pending with the authorities, however, every year exemption u/sec. 11 was granted to the assessee u/sec. 143(3) - HELD THAT:- For the assessment year under consideration, the assessee has filed a return of income whereas the CPC, Bangalore processed the return u/sec. 143(1) and considered the entire gross receipts as income liable for tax on the ground that registration number of the Trust was not mentioned in the return form. We find that once the assessee is enjoying the benefit of section 11 by the Department, the subsequent years without scrutiny, it cannot simply reject on the ground that registration number of the Trust is not mentioned. The CPC Bangalore ought to have referred the matter to the Assessing Officer for examination of the entire issue. Without that, the CPC Bangalore added the entire gross receipts as income liable for tax. As in the case of Society for the Promotion of Education Adventure Sport & Conservation of Environment [2008 (4) TMI 700 - ALLAHABAD HIGH COURT] has held that non-consideration of the application for registration u/sec. 12A within the time fixed u/sec. 12AA(2) would be a deemed grant of registration. - Decided against revenue.
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