TMI Blog2010 (10) TMI 1095X X X X Extracts X X X X X X X X Extracts X X X X ..... on the activities of the trust which came into existence on 1-6-2008. In pursuance of its application, the DIT (E) called for certain information from the assessee- trust on 18-1-2008 and this was replied by the assessee-trust on 21-1-2008 and also the DIT(E) had a personal hearing on 26-11-2008 and called for additional information which was submitted by the assessee trust on 3-12- 2008. Later, further information was called for and the same was supplied by the assessee-trust to the DIT (E) on 12-12-2008. At the time of hearing, the DIT (E) wanted all the papers to be filed in the form of compilation before 18-12-2008 and the same was submitted to the DIT (E) on 16-12-2008. The DIT (E) again had hearing on 18-12-2008 and called for additi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order is passed by the DIT (E) without giving any opportunity of being heard and contravenes the mandatory requirement contained in section 12AA of the Act. Therefore, prima facie the said order is illegal and unsustainable. As per section 12AA (1) of the Act the DIT(E) may call for documents, information necessary for satisfying himself about the genuineness of the activities of the trust or institution. Thereafter, he shall pass an order registering or refusing to register. Sub-clause (ii) to clause (b) further stated that if he is not satisfied he shall give a reasonable opportunity of being heard before passing an order refusing to register. These are mandatory requirements as per the statute. In the present case, an application was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that as a consequence the position would be, that there is no order passed within the time limit of six months period provided as per the statute. The limitation period for passing any order under section 12AA of the Act is six months from the date of end of the month in which the application was made. Any order refusing to register should be passed within the limitation period of six months. In the case of the assessee, the last date for passing the order is 31-1-2009. It is contended that the impugned order dated 23-1-2009 is a non est order being in violation of the principles of natural justice and the statutory provisions. It would tantamount no order being passed to refusing to grant registration. Hence, as a logical conclusion the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he orders of the DIT (E). 5. We have considered the rival submissions of the parties and perused the material available on record. We find that the DIT (E) had already given sufficient opportunity to the assessee-trust. The DIT (E) has called for the information as per the questionnaire and we also find that the learned counsel for the assessee-society appeared from time to time before the DIT (E) and the matter was discussed and the same is clear from the orders of the DIT (E). Therefore, we do not see any merit in the contention of the learned counsel for the assessee that DIT (E) contravenes the mandatory provision contained in the proviso to section 12AA (1)(b) of the Act which requires that no order refusing to register a trust unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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