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2023 (5) TMI 422 - SCH - Income TaxRegistration u/s 12A denied - requirement of issuance of any certificate of registration - Suo Motu revision by the Commissioner u/s 263 as set aside the assessment order on the ground that the AO mechanically granted the benefit of exemption u/s 12A without in fact verifying whether any registration in favour of the assessee was issued under Section 12A of the Act or not - HELD THAT:- As taking into consideration that since 1987 from the date on which the assessee applied for registration under Section 12A, the assessee continued to avail the benefit of exemption u/s 12A at least up to the assessment year 2007-2008. The aforesaid is not disputed by revenue. It is required to be noted that even post 1997 also the assessee continued to avail the exemption u/s 12A on the basis of its registration in the year 1987. AO was justified in granting the benefit of exemption u/s 12A for the assessment year 2010-2011. What was required to be considered was the relevant provision prevailing in the year 1987, namely, the day on which the assessee applied for the registration. At the relevant time there was no requirement of issuance of any certificate of registration. The fact remains that for all these years after 1997 till the year 2007-2008 when the assessee continued to avail the benefit of exemption solely on the basis of the registration in the year 1987 and it was never the case on behalf of the revenue and even the Commissioner that in the earlier years there was any certificate of registration or the registration was not granted. Even from the material on record, namely, a communication dated 03.6.2015 which was considered by the ITAT, it is apparent that the assessee was granted registration on 22.9.1987. Therefore it cannot be said that there was no registration at all. The impugned judgment and order passed by the High Court [2017 (1) TMI 1006 - ALLAHABAD HIGH COURT] is erroneous and is unsustainable. The order passed by the ITAT is hereby restored.[2015 (7) TMI 1181 - ITAT LUCKNOW]
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