TMI Blog2010 (2) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. - 3 of 2008 - - - Dated:- 25-2-2010 - RANJAN GOGOI, KATAKEY B. P. JJ. U. Bhuyan for the appellant. A. K. Goswa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act, basically contending that the assessee was duly granted exemption under section 10(22) of the Act up to the assessment year 1998-99 and thereafter under section 10(23C)(iiiad) of the Act up to the assessment year 2001-02, on the basis of the claim made by it, that, thereafter, since the annual receipts of the assessee for the assessment years 2002-03 and 2003-04 exceeded Rs. 1 crore, an application under section 10(23C)(vi) of the Act was filed before the Chief Commissioner of Income-tax for grant of approval for the purpose of getting the exemption for the assessment years 2002-03 and 2003-04 and though the assessee waited for some time for disposal of such application, since the same has not been disposed of, it had to file the application under section 12A of the Act on March 30, 2004, which resulted in the delay. (iii) The Commissioner of Income-tax, however, without considering the claim of the respondent assessee for registration under section 12A of the Act for the assessment year 2002-03, vide order dated October 1, 2004, registered the assessee under section 12AA of the Act with effect from April 1, 2003, i.e., in respect of the assessment year 2003-04, though the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowing registration under section 12AA of the Income-tax Act, 1961 with retrospective effect where the delay in the submission of application for registration was not condoned by the concerned Commissioner of Income-tax ? 2. Whether on the facts and in the circumstances of the case, the Commissioner of Income-tax was competent to entertain a second petition under section 12A of the Income-tax Act, 1961 when the first order under section 12AA did not suffer from any apparent mistake and when the said Commissioner was not in a position to revise his own earlier order ? 3. Whether on the facts and in the circumstances of the case, the Tribunal is justified and correct in law in holding that the respondent is entitled for registration under section 12A of the Income-tax Act, 1961 with effect from April 1, 2001 ?" 4. We have heard Mr. U. Bhuyan, the learned counsel appearing for the Revenue and Mr. A. K. Goswami, the learned senior counsel appearing on behalf of the respondent assessee. 5. It has been contended by the learned counsel appearing for the Revenue that since under section 12A of the Act the period of limitation has been prescribed for filing an application seek ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, submits that the learned Appellate Tribunal has rightly allowed the appeal preferred by the respondent assessee and there being no substantial questions of law involved in the present appeal, the same is liable to be dismissed. 7. We have considered the submissions of the learned counsel for the parties and also perused the materials available on record. 8. The facts narrated above are not in dispute. It is apparent from the application filed on March 30, 2004 that the respondent assessee had prayed for registration under section 12A of the Act in respect of two assessment years, namely, 2002-03 and 2003-04. In respect of the assessment year 2003-04, the said application having been filed on March 30, 2004, was within the time allowed by section 12A. The prayer made in the said application for grant of registration under section 12A in respect of the assessment year 2002-03, however, was barred by time, the same having not been filed by March 30, 2003. The Commissioner of Income-tax took cognizance of the said fact and hence issued the notice dated April 5, 2004, directing the respondent assessee to explain the delay in filing such application. The respondent assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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