TMI Blog2014 (6) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... - The registration will be deemed to have been granted – thus, the preliminary objection raised by the assessee is upheld and the Commissioner is directed to issue approval of registration – Decided in favour of Assessee. Denial of approval u/s 80G of the Act – Held that:- As the registration u/s12AA is granted - The very foundation for denial of approval u/s 80G thus ceases to hold good in law – Decided in favour of assessee. - I.T.A. Nos.104 & 105/Luc/2012 - - - Dated:- 28-6-2013 - Shri S. K. Yadav And Shri Pramod Kumar,JJ. For the Appellant : Shri Abhinav Mehrotra For the Respondent : Shri Alok Mitra, DR ORDER Per Pramod Kumar 1. 104/Luc/2012 : By way of this appeal, the assessee appellant has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... months even after the matter is restored to him, the registration should be deemed to have been granted. In the present case, learned Commissioner has taken almost three years to dispose of the remanded matter. For this short reason alone, we are urged to grant the registration u/s. 12AA. 3. Learned Departmental Representative does not dispute the factual elements embedded in the above contentions but submits that it will be unrealistic to proceed on this basis due to heavy work load on the Commissioner, and it will seriously affect legitimate interests of revenue. We are thus urged to deal with the matter on merits. 4. In our considered view, plea of the assessee deserves to be accepted in the light of Hon ble jurisdictional High Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceipt of Tribunal s order remitting the matter to him. The registration will be deemed to have been granted. Of course, this is subject to exercise of Commissioner s power u/s.12AA(3) in appropriate cases, but the registration will be deemed to have been granted. 6. For the reasons set out above, we uphold the preliminary objection raised by the assessee and direct the Commissioner to issue approval of registration forthwith. In this view of the matter, we see no need to deal with other legal and factual issues raised by the assessee. 7. In the result, the appeal in ITA No.104/Luc/2012 is allowed. 105/Luc/2012 1. By way of this appeal, the assessee appellant has challenged denial of approval u/s. 80G of the Income Tax Act 1961, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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