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2015 (1) TMI 426 - KERALA HIGH COURTRegistration u/s 12AA - Registration applied after more than 12 years - Held that:- the Income Tax Appellate Tribunal, by Ext.P9 order dated 03.11.2009, had set aside Ext.P6 order passed by the 5th respondent and directed him to pass a fresh order, on the application preferred by the petitioner, on merits. The order to be passed by the 5th respondent, pursuant to the directions of the Appellate Tribunal in Ext.P7 order, would have a bearing on the eligibility of the petitioner for exemption in respect of the assessment years prior to 2005-2006. It is therefore necessary that the 5th respondent passes orders expeditiously on the application preferred by the petitioner, for granting the effect of the registration granted under Ext.P3 from 05.02.1992, the date on which the petitioner association was incorporated. Unless the 5th respondent passes orders pursuant to the directions in Ext.P7 order of the Tribunal, there will be no meaningful adjudication of the appeal preferred by the petitioner against Ext.P1 assessment for the assessment year 2003-2004, where the issue of whether or not the petitioner has a registration under Section 12AA of the Income Tax Act would have a bearing. - pending final orders to be passed by the 3rd respondent in the appeal preferred by the petitioner against Ext.P1 assessment order, no recovery steps for realisation of any differential tax amount shall be pursued against the petitioner. - Decided partly in favor of assessee.
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