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2014 (9) TMI 491 - AT - Income TaxRejection of registration of society u/s 12A – Held that:- DIT(E) rejected the registration on extraneous considerations, but also passed the order very belatedly beyond the time limit provided under the Act - DIT(E) is wholly bent on refusing registration on various extraneous considerations in almost all cases which have come up before him - DIT(E) was exceeding his jurisdiction and not following the jurisdictional High Court direction/ITAT Orders while considering the issues - Even though ITAT directs the DIT(E) to grant registration in many cases, he is making some other conditions applicable which are beyond his purview - This Forum cannot ignore such blatant violations of judicial proprietary - Even though there is a direct jurisdictional High Court judgment in the case of AMCs for grant of registration u/s 12A of the Act, DIT(E) took recourse to the judgment of another High Court decision given in the context of sec.10(23C) so as to deny the registration u/s 12A which was granted to the Seed Certification Agency by the DIT(E) - DIT(E) should be visited with costs for making assessee unnecessarily coming up in appeal – Decided in favour of assessee.
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