TMI Blog2014 (5) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... itutions & Endowments Act, 1987 so as to grant registration u/s. 12AA of the Act by the DIT(E) - the DIT(E) is directed to grant registration u/s 12AA of the Act – Decided in favour of Assessee. - ITA No. 6/Hyd/2014 - - - Dated:- 29-4-2014 - Shri Chandra Poojari And Smt. P. Madhavi Devi,JJ. For the Appellant : Sri K. A. Sai Prasad For the Respondent : Smt. Padmaja ORDER Per Chandra Poojari, A.M.: This appeal by the assessee is directed against the order of the Director of Income-tax (Exemptions), Hyderabad dated 28.11.2013 for assessment year 2011-12. 2. Brief facts of the case are that the assessee-trust originally filed on 24-2-2012 an application for registration u/s 12AA and the learned Director of Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw cannot be utilized to defeat the other arm of law and doing so would be to oppose to public policy and would bring the law into ridicule, and, the decision of the Hon'ble Andhra Pradesh High Court, in the case of M/s New Noble Educational Society Vs. Chief Commissioner of Income Tax-I, Hyderabad, reported in 3334 ITR 303, relating to matter of approval u/s 10(23C)(vi) of the Act, wherein, it is held that the Chief Commissioner of Income Tax, may prescribe registration, under AP Act 30 of 1987, within a specified period as a condition subject to which approval maybe granted u/s 10(23C) of the Act. 4. Against this order of the DIT(E) the assessee is before us with the following grounds of appeal: 1. The learned Director of Income t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s. 12AA of the Act to seek registration from the Competent Authority of Government of Andhra Pradesh u/s. 43 of the A.P. Charitable Hindu Religious Institutions Endowments Act, 1987 so as to grant registration u/s. 12AA of the Act by the DIT(E). The judgement relied on by the DIT(E) in his order is not relevant to grant registration u/s. 12AA of the Act. Being so, the DIT(E) is not justified in directing the as to obtain such registration. 6. The Tribunal on earlier occasion vide order dated 15.3.2013 in ITA No. 1552/Hyd/2012 in assessee s own case directed the DIT(E) to grant registration u/s. 12AA of the Act. Being so, the DIT(E) cannot sit over the order of the Tribunal and put any condition while granting registration u/s. 12A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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