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2019 (5) TMI 1976 - AT - Income TaxMiscellaneous Application against an order passed by the Tribunal - Miscellaneous Application against Miscellaneous Application - Approval u/s 10(23C)(vi) - directions of Tribunal in Miscellaneous Order that registration under section 10(23C)(vi) of the Act was deemed to be granted w.e.f. 30.09.2006 - HELD THAT:- Applying the ratio laid down in CIT Vs. Society for the Promotion of Education [2016 (2) TMI 672 - SC ORDER] it was held that the Commissioner having not disposed of application dated 31.03.2006 within period of six months, registration was deemed to be granted to the assessee w.e.f. 30.09.2006. Miscellaneous Application filed by applicant-Revenue is not maintainable as there is no provision in the Act to allow filing of Miscellaneous Application against an order passed by the Tribunal in Miscellaneous Application filed by assessee. Hence, Miscellaneous Application moved by the Revenue is dismissed.
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