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2020 (10) TMI 421 - HC - Income TaxExemption u/s 11 - whether the assessee would be entitled to get registration u/s 12A(a) with effect from the date of application dated 11.3.2009 namely the first application or the CIT was right in granting registration with effect from 01.4.2011 by taking into consideration the second application dated 28.6.2011? - HELD THAT:- The first application is dated 11.3.2009 in Form 10A in accordance with Rule 17A of the Income Tax Rules, 1962. The second application dated 28.6.2011 is also in Form 10A and on going by the form of application, it is clear that it is a fresh application and it is not a letter in continuation of the earlier application. Assessee is deemed to have abandoned or waived their claim made in the first application dated 11.3.2009 owing to the fact that they made the second application dated 28.6.2011, which is a fresh application. CIT was well justified in granting registration with effect from 01.4.2011 while noting the assessee's contention that M/s.Carmel Educational and Charitable Trust, Kollampalayam Erode is a separate entity registered under the Tamil Nadu Societies Registration Act, 1975 and the current registration was falling under the financial year 2011-12 and accordingly, he granted registration for the assessment year 2012-13. We find that the CIT had taken a decision on facts thus no substantial question of law.
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