TMI Blog2010 (12) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that registration should be granted from the inception of the trust i.e., from 1.4.1999 retrospectively - Held that:- Rejection of the application of 2005 was on the ground that Director of Tax (Exemption) had rejected the application in 2002 and similarly the reason for allowing the condonation of delay,thus present appeal has to be disposed of by remanding the matter back to the tribunal to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the same came to be considered by the Director of Income Tax (Exemption) and was rejected on merits on 28.6.2002. Similarly an application for condonation of delay was also rejected as no sufficient cause was shown for such delay. Thereafter, matter was taken up before the Appellate Tribunal and on 26.8.2005, tribunal considered the appeal filed by the assessee against the rejection of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t DIT (Exemptions) will have to consider the application for registration filed under Section 12A of the Act on 21.9.2006 afresh on its merits. Accepting the contention of the revenue and setting aside the order of the tribunal in ITA 44/2006 would disclose that the application dated 21.9.2006 cannot be considered for the assessment years from 1980 to 2001-02 because even in the earlier applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round that Director of Tax (Exemption) had rejected the application in 2002 and similarly the reason for allowing the condonation of delay, we are of the opinion, that present appeal has to be disposed of by remanding the matter back to the tribunal to dispose of ITA 591/2007 afresh. We also make it clear that tribunal shall consider the application dated 21.9.2006 for registration under Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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