TMI Blog2015 (1) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... ders expeditiously on the application preferred by the petitioner, for granting the effect of the registration granted under Ext.P3 from 05.02.1992, the date on which the petitioner association was incorporated. Unless the 5th respondent passes orders pursuant to the directions in Ext.P7 order of the Tribunal, there will be no meaningful adjudication of the appeal preferred by the petitioner against Ext.P1 assessment for the assessment year 2003-2004, where the issue of whether or not the petitioner has a registration under Section 12AA of the Income Tax Act would have a bearing. - pending final orders to be passed by the 3rd respondent in the appeal preferred by the petitioner against Ext.P1 assessment order, no recovery steps for real ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.11.2009, the appellate tribunal took note of the fact that the 5th respondent had not decided the issue raised by the petitioner on merits and therefore set aside Ext.P6 order and remitted the file back to the 5th respondent for proper adjudication on merits, after affording an opportunity of being heard to the petitioner. It is pointed out that no consequential order as directed by the Appellate Tribunal has been passed by the 5th respondent till date. In the meanwhile, however, by Ext.P1 assessment order for the assessment year 2003-2004, the petitioner was denied the benefit of exemption under the Income Tax Act on the income earned by it. This was on account of the fact that the petitioner association did not have a registration under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate Tribunal in Ext.P7 order, would have a bearing on the eligibility of the petitioner for exemption in respect of the assessment years prior to 2005-2006. It is therefore necessary that the 5th respondent passes orders expeditiously on the application preferred by the petitioner, for granting the effect of the registration granted under Ext.P3 from 05.02.1992, the date on which the petitioner association was incorporated. The 5th respondent is therefore directed to pass orders, as directed by the Appellate Tribunal in Ext.P5 order, within a period of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. I further note that, in Ext.P2 order passed by the 3rd respondent in the appeal preferred by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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