TMI Blog2012 (6) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... 010 - - - Dated:- 15-6-2011 - H.L. KARWA, MEHAR SINGH, JJ. J.S. Bhasin for the Appellant. Tarsem Lal for the Respondent. ORDER Mehar Singh, Accountant Member The present appeal filed by the assessee is directed against the order of the Commissioner of Income-tax, Jalandhar, dated 30th April, 2010, passed under section 80G(5) of the Income-tax Act, 1961 (hereinafter referred to in short 'the Act'). 2. The grounds of appeal raised by the assessee, read as under: "1. That the Ld. CIT, Jalandhar, has erred in rejecting the application for approval u/s 80G(5)(vi) of the Income-tax Act, 1961. 2. The order of the Ld. CIT Jalandhar us barred by time. 3. The CIT, Jalandhar, has erred in rejecting exemption u/s 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T [2008] 171 taxman 113, wherein it has been held as under. "Charitable - Registration under section 12A-Effect of non-passing of order within the time-limit - Taking the view that non-consideration of the registration application within the time fixed by section 12AA(2) would result in deemed registration, may at the worst cause loss of some revenue or income-tax payable by the individual assessee - On the other hand, if a contrary view is taken, it would leave the assessee totally at the mercy of the IT authorities inasmuch as the assessee has not been provided any remedy under the Act against non-decision - Moreover, the former view further the object and purpose of the statutory provision - Thus, the better interpretation would be to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . CIT, in terms of Rule 11AA(6), should have passed an order on 15.04.2010. However, the date mentioned on the face of the order passed by the CIT, is 30th April, 2010.Thus, there is violation of Rule 11AA(6) of the Income-tax Rules, 1962. However, the delay in passing the order is of 15 days only. The Ld. CIT, has rejected the application for approval under section 80G(5) of the Act, vide order dated 30 April, 2010. However, as discussed earlier, the order was not passed within prescribed time limit. 5.2 The Ld. Counsel for the assessee placed reliance on the decision of Hon'ble Allahabad High Court, in the case of Society For the Promotion of Education Adventure Sport Conservation of Environment (supra), which was rendered in the conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In this context, the corresponding provision as provided under section 12AA(3) reads as under: "12AA(3): Where a trust or an institution has been granted registration under clause (b) of sub-section (1) and subsequently the Commissioner is satisfied that the activities of such trust or institution are not genuine or are not being carried out in accordance with the objects of the trust or institution, as the case may be, he shall pass an order in writing cancelling the registration of such trust or institution : Provided that no order under this sub-section shall be passed unless such trust or institution has been given a reasonable opportunity of being heard." There is a provision for cancelling of registration granted under section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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