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2024 (7) TMI 1021 - HC - Income TaxExemption u/s 11 - Deemed registration u/s 12AA - whether non-deciding the application for registration u/s 12AA (2) within a period of six months there shall be deemed registration or no? HELD THAT - Petitioner having already granted a registration under Section 12A (1) (ac) (ii) read with Section 12AB (1) (a) of the Act on 04 April 2022 for a period of five years i.e. from assessment year 2022-23 to 2026-27 there was no need for the petitioner to make a fresh application on 30 September 2022 under which the impugned order has been passed. It obviously appears to be a mistake on the part of the petitioner as it was quite illogical that once the petitioner was possessing registration for five years and before such registration would come to an end there could be no need for the petitioner in the very year i.e. on 30 September 2022 to make a fresh application for any registration. Further considering the purport of the relevant provisions we also find that the primary reason as set out in the impugned order to reject the application of the petitioner is itself not supported by the provision. Even assuming that the application of the petitioner was a valid independent application and the reason as furnished in the impugned order that as the earlier provisional registration was not submitted by the petitioner the petitioner would not be entitled for issuance of a registration was not a valid and justifiable reason to reject the application. We may not be required to delve on the illegality of the order dated 31 March 2023 for the reason that Mr. Naniwadekar on instructions submits that his client would intend to withdraw the application dated 30 September 2022 on which the impugned order dated 31 March 2023 has been passed. In the peculiar facts of the case we are inclined to accept such request as made by Mr. Naniwadekar. This would obviously render the impugned order inconsequential. We also accept the contention as made on behalf of the petitioner that the order dated 04 April 2022 would continue to operate to the benefit of the petitioner as there is nothing on record to show that such order is not legal valid and non-subsisting as on date. Order - The application dated 30 September 2022 filed by the petitioner for registration under Section 12A (1) (ac) (i) of the Act is permitted to be withdrawn. As a consequence thereof the impugned order dated 31 March 2023 is rendered inconsequential. ii. It is noted that the registration dated 04 April 2022 as granted to the petitioner under the provisions in question as on date is legal and valid from assessment year 2022-23 to 2026-27.
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