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2013 (6) TMI 221 - AT - Income TaxRegistration u/s 12AA and initial exemption u/s 80G denied - Held that:- It was for the Commissioner to dispose of the application for registration, and the order thereon could not have been passed by any other authority to which such powers may have been delegated. The communication by the Income Tax Officer (Technical), therefore, does not have, any authority of law. A communication, or even an order, signed by the Income Tax Officer cannot be treated as disposal of application. No reasons whatsoever have been given in the ITO's letter but he mentions that the application was considered "sympathetically" and rejected. This kind of authoritarian approach, and unwillingness to give legal reasons, does not anyway befit conduct of any public authority in a democratic set up like ours, wherein rule of law is of paramount importance. As held in the case of Bhagwat Swarup Shri Shri Devraha Baba Memorial Shri Hari Pamarth Dham Trust v. CIT [2007 (8) TMI 380 - ITAT DELHI-B] it is not open to the Commissioner to keep an application for registration under section 12A pending indefinitely, and when the application is not disposed of within a period of six months from the date of filing the application, the approval is deemed to have been granted. Clearly, in the present case, the period of six months of the date of application has passed and no order has been passed by the Commissioner. Therefore, the registration under section 12A should be deemed to have been granted. In favour of assessee.
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