9911796707
TMI Blog2014 (6) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... son that the Appellant Authority's application for registration under section 12AA is pending for decision at the end of Id "CIT-I", Lucknow in pursuance of order dated 06.06.2012 passed by Hon'ble ITAT, Lucknow Bench "A", Lucknow in ITA No. 703/LKW-2010 with the direction reading as "we accordingly set aside the order of ld."CIT" and restore the matter to his file with a direction to re-adjudicate the issue afresh in the light of relevant material and aforesaid Rules after affording .an opportunity of being heard to the assessee", the assessee's right to claim exemption under section 11 of the "Act" could not be jeopardized. 3. BECAUSE the Appellant Authority has been constituted in accordance with the provisions of section 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during that period, and as such he could not sign and return the appeal papers to the counsel for filing the same within the due date. In support of these contentions, an affidavit of Member (Finance) of the assessee is also filed. 3. Having carefully examined the affidavit and the application for condonation of delay, we find merit therein and we accordingly condone the delay of 10 days in filing the appeal and admit the appeal for hearing. 4. Though various grounds are raised, but they all relate to the denial of claim of exemption under section 11 of the Income-tax Act, 1961 (hereinafter called in short "the Act") on the ground that registration under section 12AA of the Act has not been granted to the assessee. In this regard, the ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der of the ld. CIT(A). 6. Having given a thoughtful consideration to the rival submissions, we find that the Tribunal vide its order dated 6.6.2012 directed the ld. Commissioner of Income-tax to re-adjudicate the issue of grant of registration under section 12A of the Act. Despite lapse of almost two years, the ld. Commissioner of Income-tax has not passed any consequential order. Therefore, in the light of the order of the Tribunal in the case of Harshit Foundation, Jaunpur vs. CIT, Faizabad (supra) and the judgment of the Hon'ble jurisdictional High Court, the registration is deemed to have been granted to the assessee. The relevant observations of the Tribunal in the case of Harshit Foundation, Jaunpur vs. CIT, Faizabad (supra) vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be issued forthwith to the petitioner by the respondent No.2." 5. Applying the principle so laid down, where Commissioner does not pass any orders even after six months from receipt 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. But in any case, r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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