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2010 (2) TMI 382 - HC - Income TaxCharitable Purposes- The respondent assessee which is a society registered on June 19, 1992, under the provisions of the Societies Registration Act, is running educational institutions, namely, schools and colleges at Guwahati and was treated as a society existing solely for educational purposes and hence was granted exemption under section 10(22) of the Act, since its inception up to the assessment year 1998-99, i.e., till the said provision was omitted from the statute. The respondent assessee, thereafter, claimed and was allowed exemption under section 10(23C)(iiiad) of the Act up to the assessment year 2001-02, since the amount of annual receipts of the said society did not exceed Rs. 1 crore. The respondent assessee, thereafter, filed an application dated March 23, 2004 on March 30, 2004, under section 12A of the Act before the Commissioner of Income-tax (in short “CIT”), for grant of registration of the society for the assessment years 2002-03 and 2003-04. The respondent assessee also filed a separate application under section 10(23C)(vi) of the Act before the Chief Commissioner of Income-tax (in short CCIT), for according approval as an educational institution, for the purpose of getting the exemption under the provisions of the Act. The said applications were filed since the amount of annual receipts of the society exceeded Rs. 1 crore. The Tribunal directed the commissioner to grant registration to the assessee under section 12A of the Act for the assessment year 2002-03.Held that- no order has been passed by the Commissioner in respect of the assessment year 2002-03, while granting the registration for the assessment year 2003-04. The assessee was found to have satisfactorily explained the delay in filing the application on March 30, 2004 seeking registration under section 12A of the Act in respect of the assessment year 2002-03. Moreover the authority is required to adopt a pragmatic approach while dealing with an application seeking condonation of delay in making the prayer for registration under section 12A. The assessee was entitled to registration u/s 12A for the assessment year 2002-03.
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