2013 (8) TMI 982

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..... consolidated order in the appeals filed by the assessee against denial of registration under section 12AA of the Act and approval under section 80G of the Act in ITA No. 836 837/LUC/2008 vide order dated 16.1.2009 directing the ld. Commissioner of Income-tax to re-examine the claim of the assessee for registration under section 12AA of the Act and approval under section 80G of the Act independently in accordance with law after affording opportunity of being heard to the assessee. But the ld. Commissioner of Income-tax did not pass any order within the period of six months as prescribed under section 12AA(2) of the Act and both the orders were passed by the ld. Commissioner of Income- tax on 31.10.2011 after more than 1 years. Since the l .....

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..... the order of the ld. Commissioner of Income-tax is not passed within a period of six months from the receipt of the order of the Tribunal. 4. Having heard the rival submissions and from a careful perusal of record, we find that undisputedly the Tribunal has restored the matter in the first round of appeal vide its order dated 16.1.2009 to the ld. Commissioner of Income-tax with a direction to dispose of the request for registration under section 12AA of the Act and approval under section 80G of the Act and the ld. Commissioner of Income-tax has passed the orders on 31.10.2001. Undeniably these orders of the ld. Commissioner of Income-tax denying registration under section 12AA of the Act and approval under section 80G of the Act were pa .....

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..... oner society as an institution duly approved and registered under s. 12AA and to recompute its income by applying the provision of s. 11 of the Act. Accordingly, a formal certificate of approval will be issued forthwith to the petitioner by the respondent No. 2. 5. For the reasons set out above, we uphold the preliminary objection raised by the assessee and direct the ld. Commissioner of Income-tax to grant registration under section 12AA of the Act. In this view of the matter, we find no justification to deal with the other factual issues raised by the assessee. 6. So far as denial of approval under section 80G of the Act is concerned, we find that the ld. Commissioner of Income-tax has denied approval under section 80-G of the Act .....

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