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TMI Blog2012 (12) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of Hon'ble jurisdictional High Court in the case of Director of Exemptions v. Anjuman-e-Khykhah-e-Aam (237 CTR 509) while directing the A.O. to deem the assessee as registered under Section 12A of the Act. 2. Short facts apropos are that assessee had filed its return for impugned assessment year claiming exemption under Section 11 of the Act. During the course of assessment proceedings, it was noted by the A.O. that assessee had claimed a sum of Rs. 1,44,52,901/-, as utilized for charitable purposes. Assessee was required to produce supporting records for such a claim. Assessing Officer was of the opinion that except for filing a conveyance deed for land purchase of Rs. 44,94,550/-, nothing else was filed by the assessee justifyi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d books of accounts, vouchers and all necessary records before the Assessing Officer and the Assessing Officer had ignored such records as also bank statements for the relevant previous year. Further, as per the assessee, all the details required by the Assessing Officer were submitted in time and the claim of the A.O. that no details were furnished, was incorrect. CIT(Appeals) sought a remand report from the Assessing Officer on the submissions of the assessee. The A.O. in his remand report dated 10th May, 2011, stated as under:- "Vide para 1.1 of the Assessment order, the A.O. has given a finding that the assessee has failed to establish the activities of the trust and its objects as narrated in the trust deed. While explaining this, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... advertisements and brochures. Regarding the purchase of land the transaction has been fully explained in the reply filed and the difference of Rs.14,05,000 pointed out constitutes only the advance paid during the previous year for which ledger account copy has been filed indicating the said amount outstanding as on 1.4.2006. Para 1.3 of the Asst.order This refers to non production of evidence for the crusade offerings received to the extent of Rs.47,74,861. Explaining this, the AR has stated that crusade offerings are voluntary contributions mostly in small denominations collected from public during the crusade meetings in cash in drop boxes. It is stated that these collections are remitted in the bank account and are properly accounted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Environment v. CIT (2008) 216 CTR 167. He thus directed the A.O. to allow the assessee its claim under Sections 11 and 12 of the Act. 5. Now before us, learned D.R., strongly assailing the order of CIT(Appeals), submitted that nothing was produced by the assessee before the Assessing Officer to show that it had made an application in Form No.10A on 7.12.2000 for grant of registration under Section 12A of the Act. Even though CIT(Appeals) required a remand report from the A.O., this issue was not put before the Assessing Officer. Therefore, according to him, there was violation of natural justice in considering the submission of the assessee that it had made an application in Form No.10A on 7.12.2000. Nevertheless, learned D.R. fairly agree ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore application on 13.12.2008. The CIT acted on second application and granted it registration under Section 12A of the Act with effect from 1.4.2008. We are of the opinion that 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 of the 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, decision of Hon'ble Allahabad High Court in the case of Society for Promotion of Education, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cer. Such an argument was also not raised by the assessee before the Assessing Officer during the course of assessment proceedings. The CIT(Appeals) also did not put this issue before the Assessing Officer while asking for a remand report. We are, therefore, of the opinion that the 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 of the Act in Form 10A. If such an application has, indeed, been filed by the assessee, then of course registration would have to be deemed as granted, as already held by us. 8. For this limited purpose, we are remitting it back to the file of the A.O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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