TMI Blog2016 (7) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... defects in the application were cured. The Tribunal and the revenue have not pointed out any other defect in the application than for filing of the audited accounts. In the light of the aforesaid, we do not find it to be a case of relating back of the date of registration from the date of its filing. The application was filed without any defect and the audited accounts were submitted later on because submission of audited accounts along with the application was not mandatory. - D.B. Income Tax Appeal No. 711/2008 - - - Dated:- 18-5-2016 - M. N. Bhandari And J. K. Ranka, JJ. For the Petitioner : Nikhil Simlote, RB Mathur For the Respondent : Sandeep Taneja ORDER By this appeal, a challenge is made to the order of In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned Tribunal found that the defect was unnecessarily pointed out as filing of the audited accounts along with the application was not mandatory in nature and in absence of mandate to submit audited account along with the application, the registration is to be taken from the date of application. The application was wrongly considered to be defective. The order of the Tribunal is supported by the judgments of Madhya Pradesh High Court as well as of Punjab and Haryana High Court. A reference of the judgment of Allahabad High Court in the case of CIT Vs. Sri Baldeoji Maharaj Trust (1983) 142 ITR 584 has also been given. The similar issue was decided in favour of the assessee. We have considered rival submissions of the parties and pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication submitted by the non-appellant cannot be said to be defective. The registration should have been allowed from the date the application was submitted and not from the date when alleged defects in the application were cured. The Tribunal and the revenue have not pointed out any other defect in the application than for filing of the audited accounts. The issue raised herein is covered by the judgments supra. In the light of the aforesaid, we do not find it to be a case of relating back of the date of registration from the date of its filing. The application was filed without any defect and the audited accounts were submitted later on because submission of audited accounts along with the application was not mandatory. In the light ..... X X X X Extracts X X X X X X X X Extracts X X X X
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