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2022 (12) TMI 879 - AT - Income TaxExemption u/s 11 - deemed registration u/s 12AA - assessee has not filed copy of application filed in Form- 10A for registration u/s 12AA, nor any evidence that the assessee made any request before ld CIT(E) for claiming registration from alleged earlier application file in 2011 - HELD THAT:- We find that though, the assessee is claiming to have filed application for registration u/s 12AA in the year 2011 and also furnished copy of such application - Assessee failed to furnish any evidence whether such application was registered in the office of CIT(E) or not or any further query was raised by the ld. CIT(E). One sided correspondence, unless it is acknowledged by other party would not be considered as the application of assessee was pending or not for similar registration. As recorded above, the assessee was allowed registration u/s 12AA from the date of application, which we find in order. The ratio of decisions of various case laws relied by the ld. AR of the assessee are not helpful to him. The ratio of all those case laws are altogether different. In none of the case law, the assessee was allowed registration form retrospective date. The case law relied by ld. CIT-DR for the revenue in Harshit Foundation [2022 (5) TMI 179 - SC ORDER] wherein as held that there is no specific provision in the Income Tax Act that non-deciding the registration application under Section 12AA within a period of six months there shall be a deemed registration. Thus, the ratio of this decision is directly applicable on the facts of the present case. Even otherwise, the law declared by the Hon’ble Apex Court is a binding precedent by virtue of Article 141 of the Constitution of India. Thus, we do not find any merit in various grounds of appeal raised by assessee - Appeal of assessee is dismissed.
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