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2014 (6) TMI 402 - AT - Income TaxDenial of exemption u/s 11 of the Act – Registration not granted u/s 12AA of the Act – Held that:- Earlier the Tribunal directed the CIT to re-adjudicate the issue of grant of registration u/s 12A of the Act - Despite lapse of almost two years, the CIT has not passed any consequential order – thus, Following Harshit Foundation, Jaunpur vs. CIT, Faizabad [2014 (6) TMI 298 - ITAT LUCKNOW] - where Commissioner does not pass any orders even after six months from receipt of Tribunal's order remitting the matter to him - The registration will be deemed to have been granted - this is subject to exercise of Commissioner's power u/s.12AA(3) in appropriate cases, but the registration will be deemed to have been granted - without grant of registration by the CIT, benefit of exemption u/s 11 of the Act cannot be allowed to the assessee – thus, the matter is required to be remitted back to the AO to re-adjudicate the issue of claim of exemption u/s 11 of the Act – Decided in favour of Assessee.
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