TMI Blog2008 (2) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... ackdrop of the legal position, the statement of the AR before the CIT that purpose of seeking registration u/s 12A is to get the approval u/s 80G of the Act does not come in the way of the assessee in seeking registration u/s 12A, if otherwise a case for such registration is made out. The Tribunal, thus cannot be said to have erred in setting aside the order of the CIT insofar as the order passed on the application for registration u/s 12A was concerned. The Tribunal also did not err in observing that at the stage of enquiry, the CIT cannot insist upon the trust to show upon the application of fund. However, in our considered view, the consequential order of registration of the trust ought not to have been made by the Tribunal and matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Appeal is admitted and heard finally at this stage by consent of the counsel for parties. 3. The counsel for the parties are ad idem that no appeal lay to the Income-tax Appellate Tribunal from the order passed by the Commissioner on the application under section 80G of Income-tax Act, 1961. In other words, the counsel for the assessee concedes that the appeal preferred by the assessee challenging the order of the Commissioner of Income-tax on the application under section 80G was not maintainable and the order passed by the Income-tax Appellate Tribunal in setting the order of Commissioner of Income-tax insofar application under section 80G is concerned is without jurisdiction. Thus, answer to the question No. (i) has to be in the neg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itution is registered under section 12AA : Provided that where an application for registration of the trust or institution is made after the expiry of the period aforesaid, the provisions of sections 11 and 12 shall apply in relation to the income of such trust or institution,- (i) from the date of the creation of the trust or the establishment of the institution if the Commissioner is, for reasons to be recorded in writing, satisfied that the person in receipt of the income was prevented from making the application before the expiry of the period aforesaid for sufficient reasons; (ii) from the 1st day of the financial year in which the application is made, if the Commissioner is not so satisfied : ****** (b)where the total i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the authorised representative before the Commissioner of Income-tax that purpose of seeking registration under section 12A is to get the approval under section 80G of the Act does not come in the way of the assessee in seeking registration under section 12A, if otherwise a case for such registration is made out. The Tribunal, thus cannot be said to have erred in setting aside the order of the Commissioner of Income-tax insofar as the order passed on the application for registration under section 12A was concerned. The Tribunal also did not err in observing that at the stage of enquiry, the Commissioner cannot insist upon the trust to show upon the application of fund. However, in our considered view, the consequential order of registration ..... X X X X Extracts X X X X X X X X Extracts X X X X
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