Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2012 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (12) TMI 559 - ITAT CHENNAIDeemed Registration u/s 12A - Exemption under Sections 11 and 12 - Held that:- As per the assessee, it had submitted Form No.10A for the purpose of such registration as early as 7.12.2000. Nevertheless, having not received any order on such application, assessee submitted one more application on 13.12.2008. The CIT acted on second application and granted it registration under Section 12A with effect from 1.4.2008. Thus submission of second application by the assessee on 13.12.2008 will not efface the effect of its earlier application on 7.12.2000. The legal consequence arising out of such application will continue unblemished. If the assessee had made an application on 7.12.2000 in Form No.10A for a registration under Section 12A and if such application was not dealt with by the Department either by issuing an order denying registration or by issuing an order granting registration, thus in absence of an order either denying registration or granting registration, where the statutorily allowed time for dealing with an application in this regard had expired, registration would be deemed as granted - matter has to go back to the file of the A.O. for verifying whether assessee had indeed made an application prior to the impugned assessment year, before the appropriate authority for registration under Section 12A in Form 10A - The CIT(Appeals) did not put this issue before the AO while asking for a remand report. - Matter remanded back to AO to verify the facts.
|